KHYBER TEA AND FOOD COMPANY vs COMMISSIONER OF INLAND REVENUE (APPEALS), PESHAWAR Ss — 2025 PTD 1914 PESHAWAR-HIGH-COURT

Case information

Citation: 2025 PTD 1914 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2025
Reporter: PTD
Parties: KHYBER TEA AND FOOD COMPANY vs COMMISSIONER OF INLAND REVENUE (APPEALS), PESHAWAR Ss
Subject matter: Criminal

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

KHYBER TEA AND FOOD COMPANY VS COMMISSIONER OF INLAND REVENUE (APPEALS), PESHAWAR Ss. 2(37), 10 & 33 (11)---SRO 180(I)/2011 dated 05.03.2011---Malafide intention, absence of---Penalty, imposition of---Scope---The findings of the Assessing Officer, declining refund along with imposing penalty, were upheld by the Commissioner Inland Revenue (Appeals) as well as by the Appellate Tribunal Inland Revenue on the ground that the registered person (company/petitioner) could not produce sufficient record for verification of the claim---Validity---Imposition of penalty would only be attracted when the person with mala fide intention presents a forged document in support of his claim, however, in the present case, the claim of the petitioner cannot be considered as to be based on mala fide for the obvious reasons that at the relevant time, the SRO 180(I)/2011 dated 05.03.2011 was in vogue allowing the refund of sales tax, and mere fact that the petitioner could not establish its claim before the Assessing Officer by producing the relevant record which the Assessing Officer himself had confirmed that the same is/was a cumbersome job; therefore, mala fide cannot be attributed to the petitioner, hence, the imposition of penalty was not legal---Thus, the proposed question was answered in favour of Applicant (Company /Registered Person)---Reference Application, filed by registered person, was disposed of accordingly.

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