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KHURRAM IRSHAD vs ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, INLAND REVENUE, UNIT-5, RANGE-B, ZONE-III, RTO-I, KARACHI S — 2026 PTD 957 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 957 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
KHURRAM IRSHAD vs ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, INLAND REVENUE, UNIT-5, RANGE-B, ZONE-III, RTO-I, KARACHI S
Subject matter
Criminal
Provisions referred to
S. 129; 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

KHURRAM IRSHAD VS ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, INLAND REVENUE, UNIT-5, RANGE-B, ZONE-III, RTO-I, KARACHI S.129(1)---Income Tax Appeal---Requirement of passing aspeaking order---Independent appraisal of facts and law---Scope---Mere mechanical affirmation of assessment order by Commissioner (Appeals)---Legality---Remanding of matter by High Court for fresh decision on merits---Briefly, the applicant challenged the order passed under S. 129(1) of the Income Tax Ordinance, 2001 for tax year 2017; the Commissioner (Appeals), despite stating that the appeal was decided on merits, had in fact merely affirmed the order of the Assistant/Deputy Commissioner without independent discussion on facts or law---Held: Tribunal was required in law to determine the facts finally so that none of the parties were prejudiced in further proceedings including Reference Applications before the High Court which were to be decided only on questions of law arising out of the order of the Tribunal---Such an exercise of final determination of facts could only be done by the Tribunal when the matter was decided by way of a reasoned order and not by merely affirming the observations of the lower forums---In the instant matter, Tribunal's observations did not fulfil the minimum requirements of passing or orders in accordance with law---Impugned order of the Commissioner (Appeals) could not be sustained and was liable to be set aside and the matter stood remanded to the Commissioner (Appeals) to decide the same afresh---Case was remanded, in circumstances.

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