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ALLIED BANK LIMITED vs The COMMISSIONER OF INCOME TAX, LAHORE Ss — 2023 PTD 1600 SUPREME-COURT

Case information

Citation
2023 PTD 1600 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
PTD
Parties
ALLIED BANK LIMITED vs The COMMISSIONER OF INCOME TAX, LAHORE Ss
Subject matter
Tax & Customs
Provisions referred to
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

ALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Ss. 2(13), 122(5a), 210 & 211---amendment of assessments---Commissioner (Inland Revenue)---Delegation of power under section 122(5a) of the Income Tax Ordinance, 2001 ('the Ordinance')---Scope---Powers exercised by the Commissioner under section 122(5a) of the Ordinance to amend or further amend an assessment order, if he considers that the assessment order is erroneous in so far as it is prejudicial to the interest of the revenue, could be delegated to the additional Commissioner Inland Revenue under section 210 of the Ordinance.

Other judgments reported in 2023 PTD

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