2014 PLP (Trib (PTD)
Messrs XTREME THRILL F-I TRAXX ADJACENT, MINI GOLF NATIONAL BANK PARK, GULBERG, LAHORE Versus C.I.R., R.T.O., LAHORE
| Citation | 2014 PLP (Trib (PTD) |
| Forum / Court | Inland Revenue Appellate Tribunal |
| Bench Members | Muhammad Waseem Ch., Judicial Member and Muhammad Akram Tahir, Accountant Member |
| Parties | Messrs XTREME THRILL F-I TRAXX ADJACENT, MINI GOLF NATIONAL BANK PARK, GULBERG, LAHORE Versus C.I.R., R.T.O., LAHORE |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2014 PLP (Trib (PTD)?
This judgment primarily cites: Income Tax Ordinance (XLIX of 2001) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2014 PLP (Trib (PTD)?
The case was heard and decided by the Inland Revenue Appellate Tribunal bench comprising: Muhammad Waseem Ch., Judicial Member and Muhammad Akram Tahir, Accountant Member.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2014 PLP (Trib (PTD) (Messrs XTREME THRILL F-I TRAXX ADJACENT, MINI GOLF NATIONAL BANK PARK, GULBERG, LAHORE Versus C.I.R., R.T.O., LAHORE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- None for Respondent.
- Date of hearing: 12th March, 2014.
Headnotes / Summary
S.131(5)
Miscellaneous application for stay
Application was filed for further stay against the recovery of tax demand on the ground that earlier stay was granted for a period of 30 days
Appellate Tribunal observed that registered person had already availed stay for a period of 210 days
Taxpayer had already availed complete period of stay to restrain the coercive measures; in fact, registered person was seeking stay by misrepresentation and dishonestly, which could not be considered as reasonable ground for, further grant of stay
Stay sought for, was rejected by way of dismissal of miscellaneous application by the Appellate Tribunal and office was directed to fix the appeal at an early date as per roster arrangement. M. M Akram for Applicant.
Judgment & Decree
MUHAMMAD WASEEM CH. (JUDICIAL MEMBER).
This miscellaneous application has been filed at the instance of the applicant/registered person seeking further stay against the recovery of tax demand raised by the department. It is pertinent to mention here by the learned AR that earlier stay was granted for a period of 30 days vide order dated 4-2-2014 which has now been expired.
2. We have given due consideration to the arguments raised by the learned AR and also gone through the relevant record available on file. It is pertinent to note that the applicant/registered person had already been availed stay for a period of 210 days as per schedule hereunder:-- 22-7-2013 30 days 24-9-2013 30 days 25-10-2013 60 days 27-11-2013 30 days 31-12-2013 30 days 4-2-2014 30 days Total period: 210 days It is wroth mentioning here that the learned counsel has misconceived the court for granting stay as he has already availed complete period of stay to restrain the coercive measures. In fact, the applicant/registered person is seeking stay with misrepresentation and dishonestly, which cannot be considered as reasonable ground for granting stay. Therefore, the stay sought for is rejected by way of dismissal of instant miscellaneous application. We order accordingly.
3. The office is directed to fix the appeal at an early date as per roster arrangement. CMA/40/Tax (Trib.) Order accordingly.