COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) LAHORE vs MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO — 2023 SCMR 534 SUPREME-COURT

Case information

Citation: 2023 SCMR 534 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) LAHORE vs MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO
Subject matter: Tax & Customs
Provisions referred to: 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, REGIONAL TAX OFFICE, (RTO) LAHORE VS MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO.6, STREET NO.6, LAL PUL, PANJ PIR ROAD, MUGHALPURA, LAHORE Ss. 111(1)(d) & 122(5)---Concealment of business income from sales---Amendment of deemed assessment order---Words "chargeable to tax" as used at the end of sub-clause (i) of section 111(1)(d) of the Income Tax Ordinance, 2001 ['the sub-clause (i)']---Said words applied to the whole of the sub-clause (i), i.e., also to the suppressed production and/or sales---Directions given by the Supreme Court to the Federal Board of Revenue to align sections 122(5) & 111(1)(d) of the Income Tax Ordinance, 2001 closely with the principles laid down in the case reported as Waris Meah v. The State and another PLD 1958 SC 157 stated.

Other judgments reported in 2023 SCMR

2023 SCMR 102 SUPREME-COURTMalik TARIQ MAHMOOD VS PROVINCE OF PUNJAB S. 23(1)---Land acquisition---Matters to be considered by Court in determining compensation stated…
2023 SCMR 1928 SUPREME-COURTNOOR DIN (DECEASED) VS PERVAIZ AKHTAR S. 42---Mutation entries---Scope---Mutation entry confers no right in property as revenue record is ma…
2023 SCMR 1919 SUPREME-COURTJAMEEL QADIR VS GOVERNMENT OF BALOCHISTAN, LOCAL GOVERNMENT, RURAL DEVELOPMENT AND AGROVILLES DEPARTMENT, QUETTA Principles relating to juri…
2023 SCMR 960 SUPREME-COURTZAKIR MEHMOOD VS SECRETARY, MINISTRY OF DEFENCE (D.P), PAKISTAN SECRETARIAT, RAWALPINDI S. 5(2)---appeals filed before the Service Tribunal-…
2023 SCMR 960 SUPREME-COURTZAKIR MEHMOOD VS SECRETARY, MINISTRY OF DEFENCE (D.P), PAKISTAN SECRETARIAT, RAWALPINDI S. 5(2)---appeals filed before the Service Tribunal-…
2023 SCMR 1113 SUPREME-COURTSARDAR MUHAMMAD (DECEASED) VS TAJ MUHAMMAD (DECEASED) S. 13(3)---Suit for possession through pre-emption---Pre-requisite---Notice of 'Talb-i…

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