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KARACHI PORT TRUST KARACHI vs COMMISSIONER INLAND RE VENUE ZONE-III, LTU, KARACHI S — 2022 PTD 325 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 325 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
KARACHI PORT TRUST KARACHI vs COMMISSIONER INLAND RE VENUE ZONE-III, LTU, KARACHI S
Subject matter
Tax & Customs
Provisions referred to
S. 221---R; S. 221; Income Tax Ordinance

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

KARACHI PORT TRUST KARACHI VS COMMISSIONER INLAND RE VENUE ZONE-III, LTU, KARACHI S.221---Rectification of mistake---Pendency of Reference before High Court against the same order---Effect---Appellant sought rectification of order passed by the Tribunal---Appellant had also filed an Income Tax Reference Application against the same order of the Tribunal before the High Court---Validity---Appellant could not have the best of both worlds, as seeking relief simultaneously at two Appellate forums was not justified---Issues highlighted in the miscellaneous application did not fall within the limited scope of mistake apparent from the record as envisaged under S. 221 of the Income Tax Ordinance, 2001---Re-considering the issues would tantamount to review of the appeal order and not rectification of mistake apparent from record as the controversies which devolved on a process of arguments and counter arguments for their resolution clearly fell outside the purview of rectification---Application was dismissed being devoid of any merit.

Other judgments reported in 2022 PTD

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