Case Details

Citation(s)
2016 SLG 1316 2016 SLD 1316
Appellate Tribunal Inland Revenue, Lahore
ITA No. 795/LB/2012 (Tax Year 2004), Date of hearing: 19.04.2016, Date of order: 31.08.2016
MUHAMMAD WASEEM CH., JUDICIAL MEMBER AND MASOOD AKHTAR SHAHEEDI, ACCOUNTANT MEMBER
Appellant by: Mr. Shahbaz Butt, Advocate
Respondent by: Mr. Naveed Akhtar, DR (LTU)

M/s. World Call Telecom Ltd., Lahore --Appellant

VS

The CIR, Zone-II, LTU, Lahore - --Respondent

Law:

Section:

THIS ORDER PASSED BY: MASOOD AKHTAR SHAHEEDI, ACCOUNTANT MEMBER:----------------- The titled appeal has been preferred at the instance of the taxpayer against order No. 29 dated 30.04.2012, pertaining to tax year 2012, passed by the learned CIR(Appeals-I), Lahore. 2. At the very outset the learned counsel for the appellant has vehemently argued that the following main ground has not been discussed/disposed off by the learned CIR(A): "That the learned Commissioner Inland Revenue (Appeals-I) is not justified to uphold the decision of DCIR, without discussing the ground of taxpayer in respect of limitation for passing order under Section 1 61/205(3)." He further stated that the learned CIR(A) was legally bound to discuss and decide the same. He prayed that it will be in the interest of justice and fair play if the matter is remanded to the learned CIR(A) for fresh proceedings. The learned DR has opposed the arguments of the learned AR and supported the impugned order. 3. We have heard the…
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