2017 PLP 1100 (PTD)
COMMISSIONER INLAND REVENUE Versus Messrs PAK ARABPIPE LINE COMPANY LTD.
| Citation | 2017 PLP 1100 (PTD) |
| Forum / Court | Sindh High Court |
| Bench Members | Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ |
| Parties | COMMISSIONER INLAND REVENUE Versus Messrs PAK ARABPIPE LINE COMPANY LTD. |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2017 PLP 1100 (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 1100 (PTD)?
The case was heard and decided by the Sindh High Court bench comprising: Aqeel Ahmed Abbasi and Abdul Maalik Gaddi, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2017 PLP 1100 (PTD) (COMMISSIONER INLAND REVENUE Versus Messrs PAK ARABPIPE LINE COMPANY LTD.). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Ss. 122(5)(a) & 133
Plea raised by department was that provisions of S. 122(5)(a) of Income Tax Ordinance, 2001, could be invoked in case of misclassification of head of income
Question proposed by department did not arise from the order passed by Appellate Tribunal Inland Revenue, as it was neither raised nor argued or had been decided by the Tribunal
Proposed question could not be termed as a question of law arising from the order passed by Appellate Tribunal Inland Revenue
Scope of reference under S. 133 of Income Tax Ordinance, 2001, was only limited to the extent of examining the question of law
High Court declined to interfere in the order passed by Appellate Tribunal Inland Revenue
Reference was dismissed in circumstances. Commissioner of Income Tax North Zone v. Mst. Wazirunnisa Begum 1972 SCMR 116; Messrs Allied Engineering Services Ltd. v. Commissioner of Income Tax and another 2015 PTD 2562; Ghulam Mustafa Jatoi v. Commissioner of Income Tax, Central Zone-B, Karachi 2006 PTD 1647 and Ahmad Karachi Halva Merchants and Ahmed Food Products v. Commissioner of Income Tax, Karachi 1982 SCMR 489 ref. Amjad Javed Hashmi for Applicant.