2021 PLP 2149 (PTD)
COMMISSIONER OF INLAND REVENUE Versus Messrs SUPER FINE INDUSTRY
| Citation | 2021 PLP 2149 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Muhammad Sajid Mehmood Sethi and Muzamil Akhtar Shabir, JJ |
| Parties | COMMISSIONER OF INLAND REVENUE Versus Messrs SUPER FINE INDUSTRY |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2021 PLP 2149 (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 2021 PLP 2149 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Muhammad Sajid Mehmood Sethi and Muzamil Akhtar Shabir, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2021 PLP 2149 (PTD) (COMMISSIONER OF INLAND REVENUE Versus Messrs SUPER FINE INDUSTRY). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Ajmal Khan and Ch. Rehmat Ali for Respondent-taxpayer.
Headnotes / Summary
S.177 [as amended]
Scope
Applicant assailed order passed by Appellate Tribunal whereby it had declared the selection of taxpayer's case for audit under S.177(4) (a) & (d), Income Tax Ordinance, 2001, as illegal
High Court, with the consent of parties, sent the case to the department for complying with the directions of Supreme Court given in 'Chairman, FBR and others v. Idrees Traders and others' reported as 2012 PTD 693 wherein department was directed to follow the policy in letter and spirit and to provide sufficient opportunity of hearing to the taxpayer
Reference application was disposed of accordingly. Chairman, F.B.R. and others v. Idrees Traders and others 2012 PTD 693 fol. Ch. Muhammad Yaseen Zahid for Applicant-department.
Judgment & Decree
Through this Reference Application under Section 133 of the Income Tax Ordinance, 2001 ("Ordinance of 2001"), following question of law, asserted to have arisen out of impugned order dated 11.05.2012, passed by the Appellate Tribunal Inland Revenue, Lahore Bench, Lahore ("Appellate Tribunal"), has been proposed for our opinion:- "Whether on the facts and in the circumstances of the case, the Appellate Tribunal Inland Revenue was justified in holding the Order 122(1) passed in the case selected for audit under section 177(4) (a) & (d) as illegal despite the fact that the intimation, disclosing criteria/reasons for selecting the case for the purpose of audit in terms of section 177 was made to the taxpayer duly incorporated in the assessment order as per ratio settled in the judgment of Supreme Court of Pakistan reported as 94 Tax 317?"
2. During arguments, it surfaced that identical cases selected for audit relating to tax years 2004 to 2008 were sent back to department by Hon'ble Supreme Court of Pakistan in Chairman, F.B.R. and others v. Idrees Traders and others (2012 PTD 693). Learned counsel for the parties have jointly requested that this case may be sent to applicant-department for complying with directions by Hon'ble Apex Court in Idrees Traders' case (supra).
4. In view of the consent by learned counsel for the parties, applicant-department is directed to comply with the directions of Hon'ble Supreme Court of Pakistan, which are reproduced hereunder:- (i) The department is directed to follow the policy in letter and spirit, which has been reproduced hereinabove and if the letters have not been withdrawn, reasons should be assigned and after providing opportunity to the respondents, it be clearly pointed out to them that their cases are not covered under the policy and they may apply afresh if need be. (ii) If the department intends to proceed, then sufficient opportunity be given, to the taxpayers to put up the pleas so that no prejudice may cause to them in any manner.
5. This Reference Application is disposed of in the light of direction in the judgment noted supra.
6. Office shall send a copy of this order under seal of the Court to the Appellate Tribunal as per Section 133(5) of the Income Tax Ordinance, 2001. SA/C-16/L Order accordingly.