EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD., LAHORE vs The COMMISSIONER INLAND REVENUE, CRTO, LAHORE "annulment" — 2023 PTD 567 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2023 PTD 567 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2023
Reporter: PTD
Parties: EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD., LAHORE vs The COMMISSIONER INLAND REVENUE, CRTO, LAHORE "annulment"
Provisions referred to: S. 131---

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

EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD., LAHORE VS The COMMISSIONER INLAND REVENUE, CRTO, LAHORE "annulment"---Defined. Citation Name: 2023 PTD 567 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case EMIRATES SUPPLY CHAIN SERVICES (PVT.) LTD., LAHORE VS The COMMISSIONER INLAND REVENUE, CRTO, LAHORE S.131---appeal to the appellate Tribunal---Stay of proceedings---Scope---appellant/assessee sought stay of proceedings in consequence of an order passed by Commissioner Inland Revenue (appeals)---Validity---Commissioner Inland Revenue (appeals) had annulled the order of the assessing officer, therefore, no demand existed against the appellant/assessee---Department could only proceed afresh if the facts of the case and legal provisions so warranted---Request for granting stay of proceedings was not allowed.

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