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Change of jurisdiction

Change of jurisdiction legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2013 PTD 87 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN Judicial Precedent
S.122 (5A)Amendment of assessmentsChange of jurisdictionNon-issuance of fresh notice

Taxpayer contended that after change of jurisdiction it was incumbent upon the Deputy Commissioner to issue fresh notice for initiating proceedings; that no fresh notice was issued, therefore, order passed under Ss.122(1)/122(5A) of the Income Tax Ordinance, 2001 was liable to be quashed

Validity

Taxation officer had not issued fresh notice instead he confronted the taxpayer on order sheet which was nullity in law

Appeal was disposed of accordingly.

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Precedents & Case Laws citing "Change of jurisdiction"

PTD 2021
Writ Petitions Nos. 52548, 57455, 56719, 56952, 58606, 52579, 52589, 53961, 54012, 54101, 54213, 54237, 54284, 54315, 54323, 54330, 54338, 54363, 54491, 54506, 54510, 54511, 54544, 54553, 54558, 54697, 54910, 54932, 55172, 55749, 55593, 55588, 55490, 55259, 55255, 58117, 55998, 57230, 55978, 52620, 54487, 58705, 55243, 52560, 54936, 55251, 55518, 56066, 56071, 52608, 55519, 54527, 54535, 54539, 54550, 54556, 54559, 54522, 52600, 52604, 57767, 59968, 59130, 60358, 60726, 61429, 62392, 62443, 64846, 67323, 66262 of 2020 and Crl. Org. 67055-W of 2020, decided on 21st December, 2020.

2021 P T D 689

CRESCENT TEXTILE MILLS LIMITED Versus FEDERATION OF PAKISTAN and others

Court: Lahore High Court
PTD 2003
Complaint No.331‑K of 2003, decided on 12th May, 2003.

2003 P T D 2496

MUHAMMAD ARSHAD Versus SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD

Court: Federal Tax Ombudsman
PTD 2003
Complaint No. 1501 of 2002, decided on 20th May, 2003.

2003 P T D 2340

Mian ABDUL KARIM Versus SECRETARY REVENUE DIVISION ISLAMABAD

Court: Federal Tax Ombudsman
PTD 2022
----S.10---Redressal of grievances---Procedure and evidence---Scope---Complainant filed a complaint regarding probe and investigation of tax evasion and un-disclosed assets of a person---Chief Commissioner Inland Revenue, in response to notices, submitted reply wherein it was stated that the complainee's registration profile showed him registered with another regional tax office---Chief Commissioner Inland Revenue sent letter to the Secretary Inland Revenue (Jurisdiction) followed by reminders for change of jurisdiction but to no avail---Office of the Federal Tax Ombudsman also sent a letter to the Secretary Inland Revenue (Jurisdiction) but that also remained unattended and the jurisdiction was not transferred---Federal Tax Ombudsman held that inordinate delay on the part of Secretary Inland Revenue (Jurisdiction) in changing the jurisdiction of the complainee despite repeated letters, followed by reminders, was tantamount to maladministration in terms of S.2(3)(ii) of the Federal Tax Ombudsman Ordinance, 2000---Federal Board of Revenue was directed to call for explanation from Secretary Inland Revenue (Jurisdiction) for his carelessness; to direct the later to transfer the jurisdiction and direct the Chief Commissioner to ensure that complaint be decided on merit after the jurisdiction was transferred.

2022 P T D (Trib

JEHANZEB KHAN Versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Court: Federal Tax Ombudsman
PTD 2018
Special S.T.R.A No.424 of 2017, decided on 20th November, 2017.

2018 P T D 1827

SINDH REVENUE BOARD Versus Messrs MEESSAM CONSTRUCTION COMPANY

Court: Sindh High Court
PLD 1997
1997-May-22

P L D 1997 Azad J&K 17

MUHAMMAD SIDDIQUE — Petitioner Versus ABDUL REHMAN and another — Respondents

Court: High Court
YLR 2010
Civil Revision No. 2184 of 2007, decided on 10th July, 2009.

2010 Y L R 150

DEFENCE HOUSING AUTHORITY, LAHORE through Secretary — Petitioner Versus Lt.-Col. (Retd.) RIAZ AKHTAR and 7 others — Respondents

Court: Lahore
PTD 1972
Income‑tax Reference No. 51 of 1964, decided on 3rd April 1968.

1972 P T D 253

SATPRAKASH RAM NARANJAN Versus COMMISSIONER OF INCOME‑TAX

Court: Punjab & Haryana (India)
PTD 2017
W.P. No.30317 of 2017, decided on 13th June, 2017.

2017 P T D 2011

MUHAMMAD ANWAR Versus FEDERATION OF PAKISTAN through President and 2 others

Court: Lahore High Court
PLD 1985
Civil Appeal No. 21 of 1985, decided on 4th June, 1985.

P L D 1985 Supreme Court 345

Mst. GHULAM BIBI AND OTHERS-Appellants Versus SARSA KHAN AND OTHERS-Respondents

Court: 0. VI, r. 17-Amendment of pleadings-Delay alone in applying for amendment or expiry of period of limitation or increase in court-fee and change of jurisdiction, held, would not be a ground for refusing amendment in plaint.-Delay-Limitation.

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