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MEDEQUIPS vs The COMMISSIONER INLAND REVENUE Ss — 2024 PTD 1566 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2024 PTD 1566 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2024
Reporter
PTD
Parties
MEDEQUIPS vs The COMMISSIONER INLAND REVENUE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 24A---R; General Clauses Act (X of 1897)

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

MEDEQUIPS VS The COMMISSIONER INLAND REVENUE Ss. 131 & 133---General Clauses Act (X of 1897), S.24A---Reference application---Maintainability---Speaking order not passed by the Appellate Tribunal Inland Revenue (Tribunal)---Proposed questions before the High Court not arising out of the order passed by the Tribunal---Argument of the respondent / department was that the reference application was only maintainable against the question of law or mixed question of law and facts that arose out of order passed by the Tribunal; that the question sought to be answered did not arise out of the impugned order---Validity---Questions required to be answered in reference applications include questions argued before the Tribunal on which the finding has been given as well as those questions argued on which no finding has been given---Questions of law include questions argued before the Tribunal on which finding has been given by the Tribunal or questions argued before the Tribunal on which no finding had been given---In the present case no question of law or facts had been addressed by the Tribunal---Order passed by the Tribunal was clearly devoid of proper reasoning---High Court set-aside the order passed by the Tribunal with the direction that the case shall be deemed to be pending before the Tribunal which shall pass a speaking order and decide the appeals afresh---Reference application, filed by taxpayer, was disposed of accordingly.

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