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COMMISSIONER INLAND REVENUE (ZONE-II) LTU, ISLAMABAD vs INTERNATIONAL WIRELESS COMMUNICATION PAKISTAN LTD — 2023 PTD 390 ISLAMABAD

Case information

Citation
2023 PTD 390 ISLAMABAD
Court
Islamabad High Court
Year
2023
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE (ZONE-II) LTU, ISLAMABAD vs INTERNATIONAL WIRELESS COMMUNICATION PAKISTAN LTD
Subject matter
Tax & Customs
Provisions referred to
S. 221---R; S. 152; S. 221; Validity---Income Tax Ordinance; 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 INLAND REVENUE (ZONE-II) LTU, ISLAMABAD VS INTERNATIONAL WIRELESS COMMUNICATION PAKISTAN LTD. S.221---Rectification of mistakes---Scope---Commissioner issued an exemption for the purposes of S. 152(5-A) allowing the respondent to make certain payments to a foreign company---Commissioner, after a period of four years, issued an order under S. 221 holding that the payment made by respondent was liable to withholding tax---Commissioner (Appeals) allowed the appeal of taxpayer---Appellate Tribunal dismissed the appeal of department---Validity---Income Tax Ordinance, 2001, vested no power in Commissioner to undertake a review of its previous order in exercise of authority under S.221 of the Income Tax Ordinance, 2001---Such exemption could not have been withdrawn retrospectively after a period of four years on the basis that the Commissioner granting such exemption had mis-interpreted provisions of the treaty---In the event that there were two reasonable interpretations of the provisions of the treaty which were possible and the Commissioner had opted for one such interpretation, such exercise of judgment could not have been overridden by another Commissioner to prefer a different interpretation of the treaty provisions---Such exercise tantamounted to a review of the decision previously made and not a rectification of any mistake apparent from the record for purposes of S. 221, Income Tax Ordinance, 2001---Scope of S. 221 had been appreciated by the Appellate Tribunal in its true perspective and needed no interference---Reference was answered accordingly.

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