COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE vs SEVEN STAR SUGAR MILLS (PRIVATE)

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

COMMISSIONER INLAND REVENUE (LEGAL ZONE), LARGE TAXPAYERS' OFFICE, LAHORE VS SEVEN STAR SUGAR MILLS (PRIVATE) LIMITED, KARACHI Fiscal statutes---Reading in, principle of---Scope---Intention of Legislature must be discovered from the words used---If words used are capable of one construction only, then it would not be open to Courts to adopt any other hypothetical construction---If words of a statute or its any provision are readily understood without any ambiguity, then it is not for Court to raise any doubt as to what they mean for any contrary view, rather than implementing the same without any hesitation---Statute or any enacting provision must be so construed as to make it effectual and operational---Literal approach is to be adopted while interpreting fiscal or taxing statutes and Court cannot read into or impute something when provisions of a taxing statute are clear. 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---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.

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

Case information

Judgment text as reported

Other judgments reported in 2026 SCMR