COMMISSIONER INLAND REVENUE, LAHORE vs SALMAN BUTT — 2026 SCMR 610 SUPREME-COURT

Case information

Citation: 2026 SCMR 610 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE, LAHORE vs SALMAN BUTT
Subject matter: Tax & Customs
Provisions referred to: S. 174; 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, LAHORE VS SALMAN BUTT. S. 174(3), proviso---Maintaining of record---Statutory period. Authorities were aggrieved of restriction imposed by High Court for not seeking record from respondent / taxpayer because of statutory timeframe. Validity---Matter pertained to deemed assessment for tax year 2010 and show cause notice and reassessment orders dated 27-02-2015, which were within timeframe prescribed by law and fell within proviso to Section 174(3) of Income Tax Ordinance, 2001. Cognizance was taken within five years when notice was issued and notwithstanding the interim order in case/litigation on the subject of challenging the notice, respondent / taxpayer was bound to retain documents under the law. Whether or not any stay was operative in the matter, if the cause was sub-judice it was enough for proviso to kick in and dilute the effect of six year timeframe till the matter was taken to its logical end under the law, provided that the initial notice was also within time prescribed by law. Requisite proviso had enabled the authorities to act accordingly. Supreme Court set aside order passed by High Court to the extent of such direction. Appeal was allowed.

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