COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE vs SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI — 2026 SCMR 69 SUPREME-COURT

Case information

Citation: 2026 SCMR 69 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
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]---Income Tax Ordinance, 2001---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 after amendment made through Finance Act, 2005, lacked jurisdiction to remand a matter for a fresh assessment and was bound to decide the matters himself within the scope of powers conferred by law. Powers to make further enquiries were available with the Commissioner Inland Revenue (Appeals), instead of remanding the matter for fresh assessment proceedings. The Supreme Court held that where the Legislature has consciously omitted the power of remand from the statutory provision, such power cannot be assumed by the appellate authority through interpretation. The Commissioner Inland Revenue (Appeals) was required to exercise powers within the limits prescribed under Section 129(1)(a) of the Income Tax Ordinance, 2001 and decide the appeal by confirming, modifying or annulling the assessment order. Appeal was allowed and the matter was remanded to Commissioner Appeals who was directed to decide the case within the framework of Section 129(1)(a) of the Income Tax Ordinance, 2001 as it then stood.

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