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COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE vs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI — 2026 PTD 90 SUPREME-COURT

Case information

Citation
2026 PTD 90 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2026
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE vs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI
Subject matter
Criminal
Provisions referred to
S. 129; Finance Act; 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 (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE VS SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI. S. 129(1)(a) [as amended by Finance Act, 2005]---Assessment order, setting aside of---Powers of Commissioner Inland Revenue (Appeals)---Remanding of matter---Scope---Authorities were aggrieved of remanding of matter by Commissioner Inland Revenue (Appeals) in exercise of powers under Section 129(1)(a) of Income Tax Ordinance, 2001---Validity---Following the Finance Act, 2005, powers of Commissioner Appeals under Section 129 of Income Tax Ordinance, 2001 were confined to confirming, modifying, or annulling an assessment, with the express remand power deleted---Commissioner Appeals, under Section 129 of Income Tax Ordinance, 2001 post year-2005, lacked jurisdiction to remand for a fresh assessment and was bound to decide the matters---Supreme Court remanded the matter to Commissioner Appeals who was under an obligation to decide the case within the frame of Section 129(1)(a) of Income Tax Ordinance, 2001 as it then was---Powers to make further enquiries were available, instead of remanding the matter---Appeal was allowed.

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