COMMISSIONER INLAND REVENUE, LAHORE vs ASIF KAMAL Preamble — 2022 PTD 965 SUPREME-COURT

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COMMISSIONER INLAND REVENUE, LAHORE VS ASIF KAMAL Preamble---Revenue cases---Lack of assistance provided by the counsel and officials of the Federal Board of Revenue and its Inland Revenue department---During the hearing before the Supreme Court, the copies of the show cause notice sent to the tax payer, the audit report, the response of the tax-payer and his tax return were not filed before Court by the officials of the revenue department---Counsel for the department and the senior official of the department present in Court were also unable to answer certain queries raised by the Supreme Court relating to the present case resulting in unnecessary wastage of time of the Court---Supreme Court expressed its dismay in the manner the Federal Board of Revenue and its Inland Revenue department was being run with regard to Court proceedings and observed that in an earlier case it had already directed that when revenue cases are fixed in Court a senior officer from the department should be in attendance along with the relevant file/information to attend to any query that may arise during the course of hearing; that though the Additional Commissioner Inland Revenue was in attendance for the present case but he was not in a position to attend to any of the queries the Court put to him; that the Supreme Court has endeavoured to take up revenue matters at the earliest but is not receiving the requisite assistance; that it was expected the Federal Board of Revenue/Inland Revenue would attend to revenue cases with the seriousness that they deserve and relevant documents are filed, and it is ensured that requisite assistance is rendered when cases are fixed in Court---Petition for leave to appeal was dismissed, and leave was refused with the direction that copy of present order be sent to the Chairman and to all Members of the Federal Board of Revenue and also to the Secretary, Ministry of Finance, Government of Pakistan.

COMMISSIONER INLAND REVENUE, LAHORE vs ASIF KAMAL Preamble — 2022 PTD 965 SUPREME-COURT

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