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COMMISSIONER INCOME TAX vs ABDUL QADEER Ss — 2023 PTD 1831 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2023 PTD 1831 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2023
Reporter
PTD
Parties
COMMISSIONER INCOME TAX vs ABDUL QADEER Ss
Subject matter
Tax & Customs
Provisions referred to
S. 130; S. 237; 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 INCOME TAX VS ABDUL QADEER Ss. 130, 133 & 237---appellate Tribunal Inland Revenue---Coram non-judice---Validity---Impugned order had been passed by the Chairman in clear violation of S. 130(2) of the Income Tax Ordinance, 2001, ('the Ordinance, 2001'), which stipulated that the appellate Tribunal Inland Revenue ('Tribunal') would consist of a Chairman and such other Judicial and accountant Members who would be appointed in such numbers and in such manners as the Prime Minister might prescribe by Rules, which might be made and would take effect notwithstanding anything contained in S. 237 of the Ordinance, 2001, or any other law or rules for the time being in force---High Court remanded the matter to the Tribunal for decision afresh---Reference was allowed, in circumstances.

Other judgments reported in 2023 PTD

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