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COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, GUJRANWALA vs MUHAMMAD KHALID CHAUDHRY Ss — 2024 PTD 80 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2024 PTD 80 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2024
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, GUJRANWALA vs MUHAMMAD KHALID CHAUDHRY Ss
Subject matter
Criminal
Provisions referred to
S. 214D; S. 214; 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, ZONE-I, REGIONAL TAX OFFICE, GUJRANWALA VS MUHAMMAD KHALID CHAUDHRY Ss.133(1), 214a & 214D [as amended by Finance act (XXX of 2018)]---Reference---Selection for audit---amendment in law---Order selecting case of respondent / taxpayer for audit was set aside by appellate Tribunal Inland Revenue---Validity---Provision of S. 214D of Income Tax Ordinance, 2001, under which subject notice was issued, was omitted by Finance act, 2018 which took effect on 22-05-2018 while subject notice was issued on 08-11-2018 when the provision was no more in field---No right had accrued in favor of authorities at the time of issuance of notice in question---Selection for audit was not automatic or forthwith triggered upon happening of an event of default, as envisaged by S. 214a of Income Tax Ordinance, 2001 but upon latest discovery of information, incidentally when relevant provision of law was not available on the statute book---High Court declined to interfere, as the authorities failed to point out any illegality or legal infirmity in order passed by appellate Tribunal Inland Revenue, which was well-founded---Reference was dismissed, in circumstances.

Other judgments reported in 2024 PTD

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