PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

SHAKARGANJ FOODS PRODUCT (PVT.) LTD. vs COMMISSIONER PRA, FAISALABAD Ss — 2022 PTD 320 APPELLATE-TRIBUNAL-PUNJAB

Case information

Citation
2022 PTD 320 APPELLATE-TRIBUNAL-PUNJAB
Year
2022
Reporter
PTD
Parties
SHAKARGANJ FOODS PRODUCT (PVT.) LTD. vs COMMISSIONER PRA, FAISALABAD Ss

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

SHAKARGANJ FOODS PRODUCT (PVT.) LTD. VS COMMISSIONER PRA, FAISALABAD Ss.14 & 32---Special procedure and tax withholding provisions---Retention and production of records and documents---Scope---Appellant assailed order passed by Commissioner whereby it was taxed---Validity---Additional Commissioner had issued a notice to the appellant whereby it was required to provide the invoices/documents along with proof of payment in respect of transportation, contractual execution of work and of commission paid to petroleum agent---Appellant and the Authority overlooked the significance of the notice---Importance of said documents could not be brushed aside because without documentary evidence, no fair and effective decision could be passed---Defence of the appellant was not discussed in the impugned order---Case was remanded to the competent authority for decision afresh after giving an opportunity to the appellant for submitting all the required documents---Impugned order was set aside and the appeal was accepted. Head NotesCase Description

Other judgments reported in 2022 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English