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COMMISSIONER INLAND REVENUE vs MUHAMMAD ZUBAIR ALAMGIR S — 2025 PTD 569 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2025 PTD 569 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2025
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE vs MUHAMMAD ZUBAIR ALAMGIR S
Subject matter
Tax & Customs
Provisions referred to
S. 130---; Income Tax Ordinance

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

COMMISSIONER INLAND REVENUE VS MUHAMMAD ZUBAIR ALAMGIR S. 130---appellate Tribunal Inland Revenue, jurisdiction of---adjudication of matter-in-issue---Passing judgment without giving reasons---Effect---Department filed Reference contending that the appellate Tribunal Inland Revenue (aTIR) dismissed their appeal in a mechanical way and failed to consider the applicability and scope of various/relevant provisions of Income Tax Ordinance, 2001, in the context of issue-in-question(gains bagged through sale of properties)---Validity---Relevant/operative paragraph of the impugned order showed that the aTIR abdicated its jurisdiction and allowed appeal simplicitor while referring to an earlier order having been previously passed by it (aTIR) ,without extending reasons to establish alleged similarity of facts / causes giving "considered opinion that the aTIR had already decided the same issue of two members of aOP through a very well-reasoned and speaking order---Thus, impugned order was devoid of plausible reasoning and patently ambiguous; no explanation was found to understand the meaning or rational of the expression "two members of aOP"---Evidently, effect of various provisions of law, in the context of allegations, was not dilated upon, let alone considered---aTIR was required to consider the scope of various sections of the Income Tax Ordinance, 2001---Fair and proper adjudication of matter-in-issue was missing---High Court set aside the impugned order passed by the Tribunal and remanded the matter for decision afresh on the appeal of the taxpayer---Reference application, filed by Department, was allowed accordingly.

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