COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs HAJVAIRY STEEL INDUSTRIES (PVT — 2023 SCMR 681 SUPREME-COURT

Case information

Citation: 2023 SCMR 681 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA vs HAJVAIRY STEEL INDUSTRIES (PVT

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-I, REGIONAL TAX OFFICE, QUETTA VS HAJVAIRY STEEL INDUSTRIES (PVT.) LIMITED, QUETTA art. 185(3)---Tax laws---Petitions for leave to appeal/appeals filed before the Supreme Court---Relevant provisions of the law to be attached with petitions/appeals---Supreme Court observed that tax laws in the country are subject to extensive changes almost every year, and at times more than once in a year, therefore, in tax cases the relevant provisions of the law as at the relevant time must be reproduced or attached with the appeal/petition filed in the Supreme Court, but more often than not, this is still not done; that resultantly considerable court-time is unnecessarily wasted in just trying to ascertain the law at the relevant time.

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