COMMISSIONER INLAND REVENUE LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE vs NEWAGE CABLES (PVT — 2022 PTD 910 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 910 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE vs NEWAGE CABLES (PVT
Subject matter: Tax & Customs
Provisions referred to: S. 122; 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 INLAND REVENUE LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE VS NEWAGE CABLES (PVT.) LTD. LAHORE Ss.122 & 153(7)(iv)---Customs General Order No.11/2007, dated 28-8-2007---Amendment of assessment---"Manufacturer"---Meanings---Failure to issue of show cause notice---Scope---Question before High Court was whether business of respondent regarding slitting/cutting of copper cathode and nickel cathode plates fell within the category of manufacturing---Validity---"Manufacturer" meant a person who was engaged in process of assembling, mixing, cutting or preparation of goods in any other manner---Customs General Order No. 11/2007 had also clarified that copper cathode cut to pieces was a manufacturing process---Issuance of show-cause notice to the taxpayers was mandatory as the word "shall" was used in S. 122(9) of the Income Tax Ordinance, 2001---Department despite availing opportunity had not produced copy of show-cause notice purportedly sent to the taxpayer---Reference was dismissed.

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