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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.

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