2017 PLP 1211 (PTD)
COMMISSIONER INLAND REVENUE ZONE-I Versus Messrs FAISALABAD OIL REFINERY MILLS (PVT.) LTD.
| Citation | 2017 PLP 1211 (PTD) |
| Forum / Court | Sindh High Court |
| Bench Members | Aqeel Ahmed Abbasi and Arshad Hussain Khan, JJ |
| Parties | COMMISSIONER INLAND REVENUE ZONE-I Versus Messrs FAISALABAD OIL REFINERY MILLS (PVT.) LTD. |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2017 PLP 1211 (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 2017 PLP 1211 (PTD)?
The case was heard and decided by the Sindh High Court bench comprising: Aqeel Ahmed Abbasi and Arshad Hussain Khan, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2017 PLP 1211 (PTD) (COMMISSIONER INLAND REVENUE ZONE-I Versus Messrs FAISALABAD OIL REFINERY MILLS (PVT.) LTD.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Ss.133, 132 & 131
Nature of jurisdiction of High Court under S.133 of the Income Tax Ordinance, 2001
Scope
Order, based on concurrent findings of facts which otherwise did not suffer from any perversity or legal infirmity could not be altered by the High Court in its reference jurisdiction under S.133 of the Income Tax Ordinance, 2001
Under the jurisdiction of High Court in terms of S.133 of the Income Tax Ordinance, 2001 only substantial legal questions could be examined, which may arise from an order passed by the Appellate Tribunal whereas questions which required no interpretation of any provision of law, rules or regulations, or its application on undisputed facts of a case did not constitute a question of law to be decided by the High Court under S.133 of the Income Tax Ordinance, 2001. Collector of Customs, Port Muhammad Bin Qasim, Karachi v. Messrs Kaghan Ghee Mills (Pvt.) Ltd. 2008 SCMR 1538; Collector of Customs and another v. Messrs Fatima Enterprises Ltd and others 2012 SCMR 416; Messrs Gold Trade Impex and another v. Appellate Tribunal of Customs, Excise and Sales Tax and 2 others 2012 PTD 377 and Collector of Customs v. Messrs Qasim International Container Terminal (Pak.) Ltd. 2013 PTD 392 rel.