Law:

Section:

THIS ORDER PASSED BY: QAM AR-UL-HAQ BHATTI (JUDICIAL MEMBER):--------------- Vide this sales tax appeal the revenue has assailed the Order-in-Appeal No. 07/A-II/2011 passed by the learned Commissioner Inland Revenue (Appeals-II), Lahore dated 24.10.2011 on the main that the relief allowed by the learned Commissioner Inland Revenue (Appeals-II) is utter violation Special Procedure (withholding) Rules, 2007 notified under SRO 660(I)/2007 dated 30.06.2007 amended by SRO 603(I)/2009 dated 25.06.2009. therefore, the appellate order is not sustainable. Further agitated that during the proceedings the taxpayer failed to discharge his obligation the learned Commissioner Inland Revenue (Appeals-II), Lahore has entertained the claim without specific, reasons. 2. Both the learned representatives appearing at the bar have been heard and the relevant available record perused. 3. The case was heard today on 14.07.2016. During the course of hearing the learned DR reiterated the contenders already made in the written grounds of appeal Learned AR opposed the appeal on the grounds that the points raised by the DR have already been elaborated / discussed by the first appellate authority and the DR has not been able to rebut the observations / findings of learned Commissioner Inland Revenue (Appeals). 4. I have given anxious thought to the averments made by the rival parties as well as perused the other allied documents tendered by the learned counsel for the respondent at the bar. After having taken regard to the facts of the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492