MUHAMMAD TAHIR vs COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, ABBOTTABAD S — 2023 PTD 163 SUPREME-COURT

Case information

Citation: 2023 PTD 163 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: PTD
Parties: MUHAMMAD TAHIR vs COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, ABBOTTABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 170---C; 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

MUHAMMAD TAHIR VS COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, ABBOTTABAD S. 170---Constitution of Pakistan, Art. 247(6) [since omitted]---Resident of a Provincially Administered Tribal Area adjoining Mansehra District (the 'said tribal area')---Income tax refund, claim for---President had issued an order vide S.R.O. No.118(I)/2011 on the 10th February, 2011 published in the Gazette of Pakistan Extraordinary on 12 February, 2011 which ordered that the said tribal area had ceased to be a tribal area---President had the constitutional power to issue the order and his order changed the status of the said tribal area and made it a non-tribal area---Order passed by the President under Article 247(6) of the Constitution meant that the area lost its status as a tribal area---Consequently, once the President had passed the order, any tax levied/deducted in accordance with the Income Tax Ordinance, 2001 was leviable/payable, because the Ordinance automatically stood extended to the said area---Fact that the area was hitherto a tribal area wherein tax under the Ordinance could not be levied/deducted would be of no consequence---Admittedly, the said tribal area adjoined Mansehra District and the order of the President was of a date prior to the levy/deduction of income tax, therefore, the refund claim submitted by the appellant-tax payer was correctly rejected by the Deputy Commissioner---Appeal was dismissed.

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