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COMMISSIONER INLAND REVENUE, LTU, LAHORE vs ALLIED BANK LIMITED, LAHORE Ss — 2024 PTD 750 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 750 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, LTU, LAHORE vs ALLIED BANK LIMITED, LAHORE Ss
Subject matter
Criminal
Provisions referred to
S. 129; S. 171; 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

COMMISSIONER INLAND REVENUE, LTU, LAHORE VS ALLIED BANK LIMITED, LAHORE Ss.129(2)(a) & 171---Remand of the matter by the Commissioner---Scope---Contention of the appellant /Department was that the Commissioner (Appeals) was not justified to remand the proceedings in view of S. 129(2)(a) of the Income Tax Ordinance, 2001 ('the Ordinance 2001') as powers to remand stood already withdrawn---Validity---Appellant / Department had filed appeals against two orders of the Commissioner (Appeals) passed in the year 2014 on successive(back to back) dates, adjudicating compensation orders under S.171(1) of the Ordinance, 2001---In the later order (passed one day after the first one) the Commissioner had referred his earlier order, in which (earlier order) grounds relating to incorrect rate and incorrect period of compensation were adjudicated---Record revealed that the Commissioner remanded the matter while passing directions , for instance, on the issue of incorrect rate; the Commissioner after elaborating an order of the Appellate Tribunal Inland Revenue reported as 2013 PTD (Trib.) 246 remanded the case with directions to follow said reported judgment---Similarly, in the later order (having been passed after one day of earlier order) the Commissioner, for the sake of consistency regarding involved issues, gave directions to redress the grievance in light of earlier order (passed a day earlier)---Thus, Commissioner (Appeals) had adjudicated the issues in his previous two orders with clear directions and had not remanded the case just for de novo consideration, therefore, the Departmental appeals merited rejection---Appellate Tribunal Inland Revenue dismissed the appeals filed by the Department, in circumstances.

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