COMMISSIONER INLAND REVENUE ZONE-II, RTO, GUJRANWALA vs CRYSTAL DISTRIBUTORS, GUJRANWALA Ss — 2023 PTD 758 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 758 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE ZONE-II, RTO, GUJRANWALA vs CRYSTAL DISTRIBUTORS, GUJRANWALA Ss
Subject matter: Tax & Customs
Provisions referred to: S. 132; 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, RTO, GUJRANWALA VS CRYSTAL DISTRIBUTORS, GUJRANWALA Ss.111, 122(1), 129, 132 & 133---Reference---appellate Tribunal Inland Revenue---Powers---Remanding of the matter---Object, purpose and scope---Taxpayer assailed assessment order and Commissioner Inland Revenue (appeals) remanded the matter to assessing Officer for de novo proceedings but the order was set aside by appellate Tribunal Inland Revenue---Validity---Once appellate Tribunal Inland Revenue had come to the conclusion that order of remand of Commissioner (appeals) was without jurisdiction, the best course was to set aside the remand order and had referred the case back to Commissioner (appeals) to decide it on merits---appellate Tribunal, under S.132(3)(c) of Income Tax Ordinance, 2001, was empowered to remand case to Commissioner or Commissioner (appeals) by issuing directions for making further enquiry or devising a course of action---appellate Tribunal also had the power to proceed and decide on merits instead of remitting it back to Commissioner (appeals)---In such eventuality, one of the parties would be deprived of one forum and even the appellate Tribunal would not take benefit of the views of Commissioner (appeals) while deciding the appeal---Rationale behind more than one appellate forums under Taxation Laws was to cross check the exercise of powers by the authorities and ensure proper taxation under the statute---High Court set aside the orders passed by appellate Tribunal Inland Revenue as it did not exercise its jurisdiction as ordained under S.132 of Income Tax Ordinance, 2001, and matter was remanded to CIR (appeals) for decision afresh---Reference was disposed of accordingly.

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