TELENOR PAKISTAN (PVT.) LTD. vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S — 2024 PTD 619 ISLAMABAD

Case information

Citation: 2024 PTD 619 ISLAMABAD
Court: Islamabad High Court
Year: 2024
Reporter: PTD
Parties: TELENOR PAKISTAN (PVT.) LTD. vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S
Subject matter: Tax & Customs
Provisions referred to: S. 133---R; S. 133; Income Tax Ordinance

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

TELENOR PAKISTAN (PVT.) LTD. VS APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S. 133---Reference to High Court---Scope---Jurisdiction of the High Court under S.133 of the Income Tax Ordinance, 2001, is advisory in nature and the same can be exercised only on a proposition or question of law arising out of the decision passed by the Appellate Tribunal, which is the last fact-finding forum and as such, the High Court in reference jurisdiction cannot change the facts arrived by it.

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