2023 PTD 344 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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ATLAS POWER LIMITED VS COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE Where two forums have concurrent jurisdiction, the aggrieved person in the first instance must preferably approach to the lower forum. Citation Name: 2023 PTD 344 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case ATLAS POWER LIMITED VS COMMISSIONER INLAND REVENUE, ZONE-II, LTU, LAHORE Ss.45B & 46---appeals---Order of appellate Tribunal to be binding---Scope---Taxpayer assailed the order passed by Commissioner Inland Revenue under S.11 of Sales Tax act, 1990 before the appellate Tribunal through an appeal---During pendency of appeal, the appellate Tribunal held in another case that the order passed by Commissioner Inland Revenue under S.11 of Sales Tax act, 1990, was appealable under S. 45B of the Sales Tax act, 1990, before the Commissioner Inland Revenue (appeals)---Taxpayer, despite pendency of appeal before appellate Tribunal, filed an appeal against the order-in-original before the Commissioner Inland Revenue (appeals)---Commissioner Inland Revenue (appeals) rejected the appeal on the ground that the appeal did not lie before him---Validity---Commissioner Inland Revenue (appeals) had given findings on the issue without considering and following the judgments of the appellate Tribunal particularly when the judgments were still in field and binding on him---When a point was concluded by a decision of the appellate Tribunal, all subordinate authorities within the territorial jurisdiction of the Tribunal and subject to the appellate jurisdiction of the Tribunal were bound by it and had to scrupulously follow the decision in letter and spirit---Commissioner Inland Revenue (appeals) was directed to decide the appeal on merits---appeals were disposed of accordingly.

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