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PUNJAB ALUMINUM EXTRUSION vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss — 2024 PTD 1037 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 1037 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
PUNJAB ALUMINUM EXTRUSION vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss
Subject matter
Criminal
Provisions referred to
S. 14; S. 6; Assets Declaration 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

PUNJAB ALUMINUM EXTRUSION VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD Ss. 3, 6 & 14---Declaration of undisclosed assets, sales and expenditures---Tax payment, proof of---Confidentiality---Scope---Company got itself registered for sales tax on 24-12-2018 and agreed to deposit certain amount voluntarily---Later registered person filed declaration of amnesty on 03-07-2019 under Assets Declaration Ordinance, 2019 ('the Ordinance 2019')---Assessing Officer taxed the entire undeclared sales shown in amnesty on the basis thatsince there was no proof of payment of tax paid by the taxpayer under the claimed amnesty, which order was confirmed by the Commissioner (Appeals)---Company (registered person) assailed both orders before the Appellate Tribunal Inland Revenue---Appellant (registered person) took the plea of confidentiality against claimed amnesty given under S.14 of the Assets Declaration Ordinance, 2019 ('the Ordinance, 2019') for not providing any payment proof----Validity---Section 14 of the Ordinance 2019 primarily was restrictive for the Department for making any disclosure of amnesty claimed by any person---Appellant could not hide behind said provision to not show proof of payment to the Department while still availing benefit when S. 6 of the Ordinance 2019 envisaged that in case of non-payment of tax , the amnesty declared shall be void---Appellate Tribunal Inland Revenue declared that impugned orders passed by both the Authorities below to the extent of alleged whole undeclared supplies were, unlawful and void, therefore, were accordingly set-aside, however, tax charged on sales of amount for period of July 2018 to November 2018 was confirmed---Appeal filed by the company(registered person) was partly allowed accordingly.

Other judgments reported in 2024 PTD

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