2023 PLP 1831 (PTD)
COMMISSIONER INCOME TAX Versus ABDUL QADEER
| Citation | 2023 PLP 1831 (PTD) |
| Forum / Court | Lahore High Court (Rawalpindi Bench) |
| Bench Members | Jawad Hassan and Anwaar Hussain, JJ |
| Parties | COMMISSIONER INCOME TAX Versus ABDUL QADEER |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2023 PLP 1831 (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 2023 PLP 1831 (PTD)?
The case was heard and decided by the Lahore High Court (Rawalpindi Bench) bench comprising: Jawad Hassan and Anwaar Hussain, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2023 PLP 1831 (PTD) (COMMISSIONER INCOME TAX Versus ABDUL QADEER). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Nemo. for Respondent.
Headnotes / Summary
Ss. 130, 133 & 237
Appellate Tribunal Inland Revenue
Coram non-judice
Impugned order had been passed by the Chairman in clear violation of S. 130(2) of the Income Tax Ordinance, 2001, ('the Ordinance, 2001'), which stipulated that the Appellate Tribunal Inland Revenue ('Tribunal') would consist of a Chairman and such other Judicial and Accountant Members who would be appointed in such numbers and in such manners as the Prime Minister might prescribe by Rules, which might be made and would take effect notwithstanding anything contained in S. 237 of the Ordinance, 2001, or any other law or rules for the time being in force
High Court remanded the matter to the Tribunal for decision afresh
Reference was allowed, in circumstances. Director, Intelligence and Investigation (Customs and Excise), Faisalabad and another v. Bagh Ali 2010 PTD 1024; Collector of Customs, Customs House, Karachi v. Syed Rehan Ahmed 2017 SCMR 152 and Messrs Quick Contractor and Traders and others v. Federation of Pakistan and others 2022 PTD 1302 ref. Malik Itaat Hussain Awan for Applicant.
Judgment & Decree
This is a reference under Section 133(1) of the Income Tax Ordinance, 2001 ("Ordinance") against order dated 25.05.2006 passed by the learned Income Tax Appellate Tribunal, Islamabad ("Appellate Tribunal").
2. Office report indicates that respondent was served in person, however, no one has entered appearance on his behalf, hence, he is proceeded against ex-parte.
3. Admittedly, in this case impugned order dated 25.05.2006 has been passed by the Chairman of the Appellate Tribunal in clear violation of Section 130(2) of the Ordinance, which provides in unequivocal terms that the. Appellate Tribunal Inland Revenue shall consist of a Chairman and such other judicial and accountant members who shall be appointed in such numbers and in such manner as the Prime Minister may prescribe by rules, which may be made and shall take effect notwithstanding anything contained in Section 237 or any other law or rules for the time being in force. Reliance is placed on "Director, Intelligence and Investigation (Customs and Excise), Faisalabad and another v. Bagh Ali" (2010 PTD 1024), Collector of Customs, Customs House, Karachi v. Syed Rehan Ahmed (2017 SCMR 152) and Messrs Quick Contractor and Traders and others v. Federation of Pakistan and others (2022 PTD 1302).
4. In view of the aforesaid, this reference application is allowed and impugned order dated 25.05.2006 is set aside being coram-non-judice. The matter is remanded to the Appellate Tribunal to re-hear the appeal of the applicant and decide the same afresh in accordance with law within one month on receipt of certified copy of this order, after hearing all the necessary parties.
5. Office shall send a copy of this order under seal of the Court to the Appellate Tribunal as per Section 133(5) of the Ordinance. MQ/C-1/L Reference allowed.