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AHMAD SIKANDER vs COMMISSIONER INLAND REVENUE, AEOI ZONE, LAHORE O — 2025 SCMR 140 SUPREME-COURT

Case information

Citation
2025 SCMR 140 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
SCMR
Parties
AHMAD SIKANDER vs COMMISSIONER INLAND REVENUE, AEOI ZONE, LAHORE O

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

AHMAD SIKANDER VS COMMISSIONER INLAND REVENUE, AEOI ZONE, LAHORE O.XXVI, R.1---Constitution of Pakistan, Art. 188---Review, power of---Grounds---Mistake or error apparent on the face of record---Meaning---One of the grounds to exercise the power of review is when some mistake or error apparent on the face of record is found---An error on the face of record must be such an error which must strike one on mere looking at the record and would not require any in-depth process of reasoning on the points where there may conceivably be two opinions---Thus an error which is required to be detected by a process of reasoning can hardly be said to be an error on the face of the record---Error apparent on the face of the proceedings is an error which is based on clear ignorance or disregard of the provisions of law---Any order or decision or judgment cannot be corrected merely because it is erroneous in law or on the ground that a different view could have been taken by the court/tribunal on a point of fact or law.

Other judgments reported in 2025 SCMR

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