COMMISSIONER OF INCOME TAX LEGAL DIVISION RTO, LAHORE vs MECO (PVT — 2022 PTD 809 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 809 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER OF INCOME TAX LEGAL DIVISION RTO, LAHORE vs MECO (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 64---L; S. 64; 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

COMMISSIONER OF INCOME TAX LEGAL DIVISION RTO, LAHORE VS MECO (PVT.) LTD. LAHORE S.64---Limitation for assessment---Scope---Question before High Court was whether time limitation for an assessment also included the time consumed in service of order, whereas S. 64 of the Income Tax Ordinance, 1979, determined the time limitation for an assessment only---Held, that a decision could not be said to have taken place as and when its hearing had concluded---Necessary that an adjudicatory decision be declared and duly communicated to the parties---Date of service of order would be considered to be the date of decision---Reference was decided against the department and in favour of the taxpayer.

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