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MEDEQUIPS vs The COMMISSIONER INLAND REVENUE S — 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 S
Subject matter
Tax & Customs
Provisions referred to
S. 24; Income Tax Ordinance (XLIX of 2001)

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 S. 24a---Income Tax Ordinance (XLIX of 2001), Ss. 131 & 133---Speaking order, non-passing of---Effect---Record reflected that the applicant /taxpayer raised several questions, factual and legal, before the appellate Tribunal Inland Revenue ('the Tribunal'), however, in relevant paragraphs (operative para) of the impugned order, merely the arguments of the two sides and the orders passed by the fora below had been reproduced and then the appeals had been rejected without giving any reasoning---Judicial or quasi-judicial forums should record reasons for their conclusions and decide the matters through speaking judgments and / or orders ; which was to enable the aggrieved parties to set up their appeals, applications or petitions as well as enabling the higher Courts to exercise their jurisdiction properly and to appreciate the controversies in the correct perspective---Section 24a of the General Clauses act, 1897, reiterates the principle that statutory power is to be exercised "reasonably, fairly, justly and for the advancement of the purposes of the enactment" and further clarifies that an executive authority must give reasons for its decision---any action by an executive authority which is violative of these principles is liable to be struck down (set-aside)---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 shall decide the appeals afresh---Reference application, filed by taxpayer, was disposed of accordingly.

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