AMIR SAJJAD vs COMMISSIONER INLAND REVENUE, JHELUM ZONE Ss — 2025 PTD 1764 LAHORE-HIGH-COURT-LAHORE

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AMIR SAJJAD VS COMMISSIONER INLAND REVENUE, JHELUM ZONE Ss.132(4)(b) & 133---appellate Tribunal Inland Revenue (Tribunal)---Powers to remand the matter---Scope---Remittance of matter by High Court to Tribunal---Effect---Taxpayer filed Reference application against the Tribunal proceeding to remand the matter to the assessing Officer for de novo proceedings---Submission of the applicant/ Taxpayer being that on the previous occasion matter came up before the High Court, which was decided by remitting the matter to the Tribunal with certain observations so Tribunal was precluded to remand the matter instead of deciding it in the light thereof---Validity--There is no cavil that while remitting the matter to the Tribunal, certain observations were recorded by the High Court as guiding factors for the Tribunal while deciding the appeal but the same would not amount to abdicate or abridge the powers of the Tribunal bestowed under the law---Remittance or remand of the matter would not amount to hedge or circumscribe the powers of the Tribunal otherwise vested by the mandate of law---Under the S. 132 (4)(b) of the Income Tax Ordinance, 2001 ('the Ordinance 2001'), the Tribunal is vested with the powers to remand the case to the Commissioner for making such enquiry or taking such action as the Tribunal may direct or make such order as it deems fit---In the present case, notably, on the previous occasion while remitting the matter to the Tribunal, it was observed that the Tribunal should reconsider the matter and record findings after potent evaluation of documentary proof, which by itself clearly implies that the matter required serious consideration---Thus, the Tribunal has committed no illegality, while remanding the matter through the impugned order as it was vested with such powers under S.132(4)(b) of the Ordinance, 2001---Reference application filed by taxpayer, being merit-less, was dismissed.

AMIR SAJJAD vs COMMISSIONER INLAND REVENUE, JHELUM ZONE Ss — 2025 PTD 1764 LAHORE-HIGH-COURT-LAHORE

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