COMMISSIONER INLAND REVENUE vs JAHANGIR KHAN TAREEN Ss — 2022 PTD 232 SUPREME-COURT

Case information

Citation: 2022 PTD 232 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs JAHANGIR KHAN TAREEN Ss
Provisions referred to: S. 20-A---C; General Clauses Act (X of 1897)

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

COMMISSIONER INLAND REVENUE VS JAHANGIR KHAN TAREEN Ss. 2(a)(xii) & 5---General Clauses Act (X of 1897), S. 20-A---Constitution of Pakistan, Art. 19-A--- Notifications/Rules/Orders/ Regulations/Circulars issued by the Federal Board of Revenue (FBR)---Publication in Official Gazette---Scope---Incumbent upon the FBR to monitor and ensure that all notifications issued under the law or having force of law should be published in the official Gazette and timely posted at FBR website/portal also---Non-publication of certain notifications in the official Gazette bred and nurtured unnecessary litigation keeping aside the main controversy or nucleus of the case---Supreme Court directed that in future the FBR shall ensure that all such notifications should be published in the official Gazette and simultaneously posted at their website also for general public information and taxpayers.

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