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

LASTING KNITS C/O MUHAMMAD USMAN (LATE) vs COMMISSIONER INLAND REVENUE, RTO, LAHORE S — 2025 PTD 1727 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 1727 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
LASTING KNITS C/O MUHAMMAD USMAN (LATE) vs COMMISSIONER INLAND REVENUE, RTO, LAHORE S
Subject matter
Criminal
Provisions referred to
S. 53---; S. 53; Sales Tax Act

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

LASTING KNITS C/O MUHAMMAD USMAN (LATE) VS COMMISSIONER INLAND REVENUE, RTO, LAHORE S. 53--- Deceased Registered Person (individual)---Tax liability---Scope---Assessment order was passed by the Officer Inland Revenue (OIR) without impleading legal heirs of deceased, which order was confirmed by the Commissioner Inland Revenue Appeals [CIR(A)]---Validity---Though the tax liability of deceased individual does not extinguish because as per S. 53 of the Sales Tax Act, 1990, the tax liability of a deceased registered person shall be the first charge on his estate in the hands of his successor, but in the present case, both the Officers could not appreciate that after the death, recovery, if any, can only be affected from the estate of deceased which devolves upon the legal heirs at the very time of death--- First and foremost determination is to locate legal heirs and deceased's estate devolved upon them and then only after providing them opportunity of hearing to defend the matter on behalf of the deceased any assessment can be finalized and recovery can be affected from them from the deceased's estate--- But the legal representatives were not issued any notice and re-assessment proceedings were concluded against a dead person without any effort on the part of the OIR to ensure appearance of any of the legal representatives---Since the assessing officer had not dealt with re-assessment proceedings in accordance with law, impugned re-assessment order did not have any legal footing while the CIR(A) grossly erred in law in confirming the same---Appellate Tribunal Inland Revenue set-aside the impugned orders being illegal, unlawful and a nullity in the eye of law---Appeal was accepted accordingly.

Other judgments reported in 2025 PTD

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