GRAVITY TRADING CO. HYDERABAD vs COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S — 2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: GRAVITY TRADING CO. HYDERABAD vs COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S
Provisions referred to: S. 21

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

GRAVITY TRADING CO. HYDERABAD VS COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S.21(2)---Term 'satisfied'---Scope---When term satisfaction is used for the purpose of judicial determination, it is necessary that nothing more nor less it should be bona fide and not actuated by malice, a fact and not a pretext and the same can be determined from all facts and circumstances of the case.

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