2005 PLP (Trib (PTD)
N/A
| Citation | 2005 PLP (Trib (PTD) |
| Forum / Court | Income-tax Appellate Tribunal. Pakistan |
| Bench Members | Khalid Waheed Ahmad Judicial Member and Mazhar Faruoq Shirazi, Accountant Member, |
| Parties | N/A |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2005 PLP (Trib (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2005 PLP (Trib (PTD)?
The case was heard and decided by the Income-tax Appellate Tribunal. Pakistan bench comprising: Khalid Waheed Ahmad Judicial Member and Mazhar Faruoq Shirazi, Accountant Member,.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2005 PLP (Trib (PTD) (N/A). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- S. Nadeem Hassan, D.A. for Respondent.
- Date of hearing: 19th May, 2004.
Headnotes / Summary
Ss. 136 & 156
Reference application had become infructuous because of the reason that the Appellate Tribunal had already accepted the miscellaneous application of the assessee for the same assessment year and the same would be disposed of accordingly as per merits of the case
Reference, application was rejected by the Appellate circumstances. Abdul Qudus for Applicant.
Judgment & Decree
S. Nadeem Hassan, D.A. for Respondent. Date of hearing: 19th May, 2004. The assessee-applicant has filed reference application to seek the reference of the questions to the Honourable Lahore High Court, said to have arisen out of the Tribunal's order; dated 13-10-2003 passed in I.T.A. No. 2304/LB of 2003 (Assessment Year 2001-2002);-- Both the parties have been heard and available record perused. We have looked into the matter thoroughly and we have come to the conclusion that the above-mentioned reference application has become infructuous because of the reason that we have already accepted the miscellaneous application of the assessee-applicant vide M.A. No.882/LB/2003, dated 6-5-2004 for the same assessment year i.e. 2001-2002 and the same will be disposed off accordingly as per merits of the case: So, in view of this situation, the said reference application has become infructuous and the same is hereby rejected accordingly. C.M.A./298/Tax(Trib.) Application dismissed