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NISHAT CHUNIAN LTD. vs COMMISSIONER INLAND REVENUE, LTU, LAHORE S — 2025 PTD 1448 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 1448 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
NISHAT CHUNIAN LTD. vs COMMISSIONER INLAND REVENUE, LTU, LAHORE S
Subject matter
Tax & Customs
Provisions referred to
S. 129---; S. 129; 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

NISHAT CHUNIAN LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE S. 129---apportionment of expenses, matter of---Remanding the matter---Scope---Taxpayer / Company filed appeal against the remanding order passed by the Commissioner Inland Revenue (appeals) ('the Commissioner-appeals---Validity---Record suggests that the apportionment of expenses ('issue-in-question') was duly confronted with details tabulated in the Show Cause Notice/Order-in-Original and in response the taxpayer filed reply which was examined---The Officer Inland revenue (OIR) denied to concede to the taxpayer's contentions and made apportionment of expenses between local sales and export sales---Taxpayer brought his grievance before the Commissioner-appeals who rather than deciding the appeal on merits casually remanded back the issue to the OIR---Tribunal annulled/set-side the impugned order being illegal and against the provisions of S. 129 of the Income Tax Ordinance, 2001 and by exercising power of remand available to the Tribunal remitted the matter back to the OIR for re-examination---appeal was disposed of accordingly.

Other judgments reported in 2025 PTD

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