PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

WARTSILA PAKISTAN (PVT.) LTD. vs COMMISSIONER INLAND REVENUE, LTO, LAHORE Non-binding — 2025 PTD 1707 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 1707 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
WARTSILA PAKISTAN (PVT.) LTD. vs COMMISSIONER INLAND REVENUE, LTO, LAHORE Non-binding

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

WARTSILA PAKISTAN (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTO, LAHORE Non-binding---Doctrine of per incuriam---Scope---The doctrine of per incuriam refers to a judgment of a court which has been decided without reference to or in ignorance of a statute or an earlier judgment/precedence and/or overall dress up of the scheme of law which could have been relevant and ,therefore, such ignorance has affected the result of the case---Some of the factors to be considered while contending that a decision is not a binding precedent and should not be followed or be ignored are:- (i) A decision where the point in issue is not argued or considered by the court, or a decision rendered without an answer to the argument, without reference to the crucial words of the rules/provisions ; (ii) If a judgment is delivered in ignorance of scheme of law to demonstrate the real intent of legislature will also be recited per incuriam ; (iii) Legislature's real intent should never be left behind or overshadowed by a judgment rendered per incuriam.

Other judgments reported in 2025 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English