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THE COMMISSIONER INLAND REVENUE, RTO, LAHORE vs HABIB STEEL RE-ROLLING MILLS, LAHORE S — 2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1935 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
THE COMMISSIONER INLAND REVENUE, RTO, LAHORE vs HABIB STEEL RE-ROLLING MILLS, LAHORE S
Provisions referred to
S. 129---D; S. 129

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

THE COMMISSIONER INLAND REVENUE, RTO, LAHORE VS HABIB STEEL RE-ROLLING MILLS, LAHORE S.129---Decision in appeal---Scope---Phrase "make such order as the Commissioner (Appeals) thinks fit" used in S. 129(1)(b) is not restricted term, phrase or expression rather it gives wide powers and broad discretion to Commissioner (Appeals) to pass an order including a remand of case to the assessing officer keeping in view the merits of the case and based on his judicial conscience---Such power or broad discretion are not limitless and have to be exercised within legal bounds.

Other judgments reported in 2022 PTD

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