| Citation(s) |
|---|
| 2017 SLG 1146 2017 SLD 1146 |
Appellate Tribunal Inland Revenue, Lahore
MA (R) No. 314/LB/2016, Date of hearing: 08.05.2017, Date of Order: 06.06.2017
QAMAR-UL-HAQ BHATTI, JUDICIAL MEMBER, MASOOD AKHTAR SHAHEEDI, ACCOUNTANT MEMBER
Applicant by: Mr. Yasir Mansoor Alam Butt, DR.
Respondent by: Rana Muhamad Shahid Rafique, Advocate. Applicant by: Mr. Yasir Mansoor Alam Butt, DR.
Respondent by: Rana Muhamad Shahid Rafique, Advocate.
MA (R) No. 314/LB/2016, Date of hearing: 08.05.2017, Date of Order: 06.06.2017
QAMAR-UL-HAQ BHATTI, JUDICIAL MEMBER, MASOOD AKHTAR SHAHEEDI, ACCOUNTANT MEMBER
Applicant by: Mr. Yasir Mansoor Alam Butt, DR.
Respondent by: Rana Muhamad Shahid Rafique, Advocate. Applicant by: Mr. Yasir Mansoor Alam Butt, DR.
Respondent by: Rana Muhamad Shahid Rafique, Advocate.
The CIR, RTO, Lahore... --Applicant
VS
M/S. Power Solution, Lahore..--Respondent
Law:
Section:
ORDER QAMAR-UL-HAQ BHATTI (JUDICIAL MEMBER): Through this miscellaneous application, a request has been made at the instance of the department that the order rendered by the learned Tribunal bearing STA No.1700/'LB/2015 dated 28.04.2016 in this case may be rectified/recalled under the prevailing Rules. In the written grounds of the appeal, the Revenue further contended that the learned ATIR has erred in striking down the order of suspension u/s 21(2) relying on the judgment reported as 2015 PTD(Trib.) 1078 wherein, it has been held that STGO No.35 of 2012 was not published in the Gazette of Pakistan and Rule 12 amended thereby has no legal effect whereas, learned ATIR has ignored the fact that Rule 12 was substituted vide SRO No.494(I)/2015 dated 30.06.2015 and reference to STGO 35 of 2012 was incorrect. 2. Both the learned representatives appearing at the bar have been heard and the relevant available record perused. 3. We have looked into the matter carefully and given anxious consideration to the arguments advanced by the rival parties and also have perused the relevant available records. After having gone through the relevant records, We have observed…
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