ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD vs COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD S — 2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD vs COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 11---; S. 11

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

ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Time limitation to initiate proceedings under S.11 of the Sales Tax act, 1990 by way of issuance of show-cause notice is 5 years from the relevant date---Limitation of 5 years is for the issuance of show-cause notice and not for the passing of order-in-original---Once, show-cause notice is issued within 5 years from the relevant date then the Officer Inland Revenue is required to pass an order against the show-cause notice within one hundred and twenty days from the issuance of show-cause notice or within extended period.

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