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Citation Name: 2024 PTD 1095 PESHAWAR-HIGH-COURTBookmark this Case COMMISSIONER INLAND REVENUE, PESHAWAR vs AL KHYBER TEA AND FOOD Ss — 2024 PTD 1095 PESHAWAR-HIGH-COURT

Case information

Citation
2024 PTD 1095 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2024
Reporter
PTD
Parties
Citation Name: 2024 PTD 1095 PESHAWAR-HIGH-COURTBookmark this Case COMMISSIONER INLAND REVENUE, PESHAWAR vs AL KHYBER TEA AND FOOD Ss
Subject matter
Criminal
Provisions referred to
Federal Tax Ombudsman Ordinance (XXXV of 2000)

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

Citation Name: 2024 PTD 1095 PESHAWAR-HIGH-COURTBookmark this Case COMMISSIONER INLAND REVENUE, PESHAWAR VS AL KHYBER TEA AND FOOD Ss.148 & 170(4)---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9 & 10---Refund, claim for---Tax to be deducted on imported raw material---"Manufacturer"---Scope---Contention of the Department was that the taxpayer fell under the definition of "manufacture" while the taxpayer / firm submitted that it was simply involved in packing of imported tea/spices in retail packing through human resources, which could not be termed as manufacturing process---Refund applications of the taxpayer before the Department could not be entertained because the Department filed references before the High Court, whereas the taxpayer filed complaint before the Federal Tax Ombudsman ('the Ombudsman')---Ombudsman passed recommendations to dispose of refund applications after completing verification process---Department invoked constitutional jurisdiction of the High Court after its representation against Ombudsman's recommendations was dismissed by the Appellate Authority (President)---Validity---Record revealed that the High Court had now answered all the References previously filed by the petitioner / department in negative by holding that the issue of declaring the respondent / taxpayer as "manufacturer" had been adjudicated upon in favour of respondent /taxpayer---Even otherwise , no illegality, irregularity or jurisdictional error was noticed in the impugned recommendation of the Ombudsman followed by the order of the Appellate Authority---No case for interference by the High Court in its constitutional jurisdiction was made out---Constitutional petition, being merit-less, was dismissed, in circumstances.

Other judgments reported in 2024 PTD

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