PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COMMISSIONER INLAND REVENUE vs ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED, ISLAMABAD (IESCO) Ss — 2023 PTD 569 ISLAMABAD

Case information

Citation
2023 PTD 569 ISLAMABAD
Court
Islamabad High Court
Year
2023
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE vs ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED, ISLAMABAD (IESCO) Ss
Subject matter
Family
Provisions referred to
S. 174; S. 161; 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 VS ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED, ISLAMABAD (IESCO) Ss.133 , 161 & 174---Constitution of Pakistan, Art.10-A---Reference---Tax demand---Record, maintenance of---Limitation---Failure to pay tax collected or deducted---Authorities issued notice for recovery of tax for the period beyond six years---Appellate Tribunal Inland Revenue set aside the demand created by tax authorities as the same was barred by time---Validity---In the event that State generates a tax demand by making an adverse presumption against taxpayer that he has not discharged his obligation to withhold tax on behalf of the State, due to failure of such taxpayer to produce tax records, even though the time period prescribed by law for preservation and maintenance of tax records has already passed, such demand cannot be considered to be in accordance with law and qualifies as confiscatory in nature---Such adverse presumption by tax authorities due to failure of production of tax records after prescribed period under S.174 of Income Tax Ordinance, 2001, fell foul of the guarantee under Art. 10-A of the Constitution, which promises that civil rights and obligations are to be adjudicated fairly through due process---Any tax demand generated pursuant to proceedings initiated under S.161 of Income Tax Ordinance, 2001, on the basis of taxpayer's failure to produce tax record beyond the period prescribed for preservation of such records under S. 174 of Income Tax Ordinance, 2001, was not backed by legal authority--- Reference was dismissed, in circumstances.

Other judgments reported in 2023 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English