KOT ADDU POWER COMPANY LIMITED vs COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICER, MULTAN Ss — 2025 PTD 77 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2025 PTD 77 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2025
Reporter: PTD
Parties: KOT ADDU POWER COMPANY LIMITED vs COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICER, MULTAN Ss
Subject matter: Tax & Customs
Provisions referred to: S. 122; 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

KOT ADDU POWER COMPANY LIMITED VS COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICER, MULTAN Ss.122(5a), 133 & 221---Reference---Recalling of order---Rectification of order---Principle of "mistake apparent from the record"---applicability---Taxpayer was aggrieved of order passed by appellate Tribunal Inland Revenue, recalling its earlier order in exercise of powers of rectification---Plea raised by taxpayer was that such rectification of order tantamount to reviewing of earlier order---Validity---In the instant case jurisdictional Courts (High Courts and Supreme Court) had decided issue of jurisdiction of additional Commissioner, in the wake of delegation of authority by Commissioner, under S.122(5a) of Income Tax Ordinance, 2001---Such order escaped attention of appellate Tribunal Inland Revenue when original order was passed---Exercise of rectification jurisdiction by appellate Tribunal Inland Revenue was valid, in accordance with the law and within the scope of "mistake apparent from the record"---appellate Tribunal Inland Revenue was justified to allow applications upon identifying mistake apparent from the record, in wake of existing judicial pronouncements by Constitutional Courts where issue of jurisdiction had been decided conclusively---High Court answered questions in favour of respondent / authorities and against taxpayer---Reference application was dismissed, in circumstances.

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2025 PTD 1904 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANPETER C/o Messrs PETER & CO. VS COMMISSIONER INLAND REVENUE, RTO, ISLAMABAD S.172---Non-resident person---authorized / statutory representat…
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2025 PTD 1880 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANDERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR VS COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI Ss. 24, 24B & 4…

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