MUKESH KUMAR vs APPELLATE TRIBUNAL INLAND REVENUE Ss — 2025 PTD 1483 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2025 PTD 1483 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: MUKESH KUMAR vs APPELLATE TRIBUNAL INLAND REVENUE Ss
Subject matter: Tax & Customs

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

MUKESH KUMAR VS APPELLATE TRIBUNAL INLAND REVENUE Ss. 221 & 133---Dismissal of Rectification Application by the Appellate Tribunal Inland Revenue, challenge to---Reference Application before the High Court---Maintainability---Whether a Reference Application is maintainable against dismissal of a Rectification Application by the Appellate Tribunal Inland Revenue ('Tribunal')---Held: In the present case, Reference Application is directed against dismissal of a Rectification Application and not against the main order of the Appellate Tribunal Inland Revenue, whereby the Appeal of the Applicant was dismissed---An order of rectification is not an order disposing of an appeal against which a Reference could be maintained, as Reference Application can be filed against order passed by the Tribunal which has disposed an appeal---Thus, present Reference Application against dismissal of a Rectification Application is not maintainable---Reference Application was dismissed in limine, in circumstances.

Other judgments reported in 2025 PTD

2025 PTD 1904 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANPETER C/o Messrs PETER & CO. VS COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD Ss. 172(3)(a), 172(3)(b), 172(3)(c), 172(3)(d), 172(3)(e), 172(3…
2025 PTD 1904 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANPETER C/o Messrs PETER & CO. VS COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD S.172---Non-resident person---authorized / statutory representat…
2025 PTD 1904 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANPETER C/o Messrs PETER & CO. VS COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD Ss. 172(3)(a), 172(3)(b), 172(3)(c), 172(3)(d), 172(3)(e), 172(3…
2025 PTD 1904 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANPETER C/o Messrs PETER & CO. VS COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD Ss.172(3)(a), 172(3)(b), 172(3)(c), 172(3)(d), 172(3)(e), 172(3)…
2025 PTD 1904 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANPETER C/o Messrs PETER & CO. VS COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD S.172(3)(f)---Non-resident person---authorized / statutory repre…
2025 PTD 1880 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANDERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR VS COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI Ss. 24, 24B & 4…

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