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REHMANI DAWAKHANA, MAIN BAZAR GANDAM MANDI, KASUR vs COMMISSIONER INLAND REVENUE, RTO, LAHORE S — 2024 PTD 253 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 253 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
REHMANI DAWAKHANA, MAIN BAZAR GANDAM MANDI, KASUR vs COMMISSIONER INLAND REVENUE, RTO, LAHORE S
Subject matter
Tax & Customs
Provisions referred to
S. 11---; S. 11

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

REHMANI DAWAKHANA, MAIN BAZAR GANDAM MANDI, KASUR VS COMMISSIONER INLAND REVENUE, RTO, LAHORE S. 11---assessment Order passed beyond Show-Cause Notice---Effect---Record revealed that taxpayer was not confronted with any invoice or allegation---Show-Cause Notice, was totally silent and had not mentioned any allegation which had been mentioned in the assessment Order---Commissioner appeals (though partially accepted appeal of the taxpayer yet) also noticed the said illegality and mentioned (the same) on relevant page of his order, and wrote letter to seek opinion of the Department in said regard, however, no one appeared on the behalf of the Department---Thus, the proceedings were initiated and consequently finalized under S.11(2) of Sales Tax act, 1990---Proceedings initiated on the basis of illegal notices and superstructure constructed thereon in the shape of amended order under S.11(2) was nullity in law---Impugned order passed by the assessing Officer, for having been passed beyond the Show-Cause Notice, was not sustainable in the eyes of law---Tribunal vacated both the orders passed by the both the authorities below---appeal filed by the taxpayer was allowed, in circumstances.

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