UNITED FINISHING MILLS LIMITED vs COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE S — 2022 PTD 392 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 392 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: UNITED FINISHING MILLS LIMITED vs COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE S
Subject matter: Tax & Customs
Provisions referred to: S. 45-B---; S. 45B

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

UNITED FINISHING MILLS LIMITED VS COMMISSIONER INLAND REVENUE (APPEAL-II), LAHORE S.45-B---appeal---Remand---Scope---Bare reading of S. 45B(3) of Sales Tax act, 1990, establishes that the Commissioner Inland Revenue (appeals) in exercise of power so vested in him has no power to remand the case---Commissioner Inland Revenue (appeals) has no statutory backing clothing him with jurisdiction to pass order of remand and go beyond the scope of powers vested in him under S. 45B of Sales Tax act, 1990.

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