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RED CO. ENTERPRISES vs DEPUTY COMMISSIONER INLAND REVENUE Ss — 2025 PTD 556 PESHAWAR-HIGH-COURT

Case information

Citation
2025 PTD 556 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2025
Reporter
PTD
Parties
RED CO. ENTERPRISES vs DEPUTY COMMISSIONER INLAND REVENUE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 25; S. 22; 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

RED CO. ENTERPRISES VS DEPUTY COMMISSIONER INLAND REVENUE Ss. 3, 22, 25 & 47---Sale tax, charging of---Reliance on income tax returns---Scope---Petitioner / registered person was aggrieved of charging of sales tax on the basis of tax returns filed before income tax authorities---Validity---Comprehensive machinery for determination of the tax liability of a registered person has been provided, which may include audit of its/his account/record in terms of S. 25 read with S. 22 of Sales Tax Act, 1990---Authorities under Sales Tax Act, 1990 may requisition record of income tax---If any discrepancy is found between income tax record and sales tax record maintained under two different regimes, then it is lawful for authorities under Sales Tax Act, 1990 to conduct audit of record maintained by registered person under S. 22 of Sales Tax Act, 1990---In certain cases authorities may under integrated system consult record of person with whom registered person has business relations---In the present case Assessing Officer while determining tax liability of petitioner entirely board its findings on the information relating to turnover of the petitioner in the income tax return, therefore, it was not lawful for Assessing Officer to have determined liability of petitioner/registered person under Sales Tax Act, 1990 on the basis of information received from income tax department/income tax returns---High Court set aside orders of fora below as very foundation of assessment was based on alien consideration and edifice built upon had to crumble---Tax reference was answered in positive.

Other judgments reported in 2025 PTD

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