COMMISSIONER INLAND REVENUE LYALLPUR ZONE, RTO, FAISALABAD vs IDEAL SWEETS, BAKERS AND NIMKO FAISALABAD Ss — 2023 PTD 430 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 430 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE LYALLPUR ZONE, RTO, FAISALABAD vs IDEAL SWEETS, BAKERS AND NIMKO FAISALABAD Ss
Subject matter: Tax & Customs

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 LYALLPUR ZONE, RTO, FAISALABAD VS IDEAL SWEETS, BAKERS AND NIMKO FAISALABAD Ss.47 & 57---Rectification jurisdiction---Mistake of fact, non-mentioning of---Absence of original Bench of Appellate Tribunal---Taxpayer invoked rectification jurisdiction in absence of original Bench who passed order against which rectification was sought---Validity---Rectification application was allowed by another Bench, consisting of different Members and that too without determining alleged mistake of fact---High Court deprecated practice of moving application for rectification with a delay when original Bench was not available attributing with mala fide, unless otherwise proved and delay in filing rectification application was explained---Another Bench, before which the fact of indecision did not accrue, could not identify the alleged mistake---Appellate Tribunal Inland Revenue amended / reviewed the earlier order which had attained finality and merged into the judgment by Division Bench of High Court---Limitation of five years in rectification jurisdiction was meant to protect just decision and not to open past and closed transaction or an order which had attained finality---High Court declared order passed by Appellate Tribunal Inland Revenue without jurisdiction and same was set aside--- Reference was allowed in circumstances.

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