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JABBAR STEEL INDUSTRIES KARACHI vs The COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI R — 2024 PTD 435 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 435 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
JABBAR STEEL INDUSTRIES KARACHI vs The COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI R
Subject matter
Tax & Customs
Provisions referred to
S. 131---G; 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

JABBAR STEEL INDUSTRIES KARACHI VS The COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI R. 14---Income Tax Ordinance (XLIX of 2001), S. 131---Ground of appeal, not set out in memo of appeal---Scope---Rule 14 of the Appellate Tribunal Inland Revenue Rules, 2010, had empowered the Tribunal to consider grounds other than those set out in Appeal Memo---Merely on technical ground and mistake of counsel of the appellant, the appeal cold not be rejected---However, it would be fair to re-adjudicate the matter afresh---Tribunal set aside the impugned orders passed by the Authorities below and remanded the matter for de novo proceedings---Appeal filed by the taxpayer was disposed of accordingly.

Other judgments reported in 2024 PTD

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