| Citation(s) |
|---|
| 2025 SLG 302 2025 SLD 302 = 2025 PTCL 64 = (2025) 131 TAX 178 = 2025 PTD 746 |
STR No. 73619 of 2024, decided on 11th December, 2024.
MR. JUSTICE MUHAMMAD SAJID MEHMOOD SETHI AND MR. JUSTICE RASAAL HASAN SYED.
Applicant by: Mr. Shahbaz Butt, Advocate.
Respondents by: Mr. Shahid Sarwar Chahil, Advocate.
SABIR PRESS CALENDAR
VS
THE COMMISSIONER INLAND REVENUE, FAISALABAD & OTHERS
Law: Income Tax Ordinance, 2001
Section: 133(1),132
Law: Sales Tax Act, 1990
Section: 3,6,7,11,11(2),22, 23 & 26,33,34,46,47,47(5)
Law: General Clauses Act, 1897
Section: 24A
Summary of the Judgment
The judgment concerns a Reference Application filed under Section 47 of the Sales Tax Act, 1990, and Section 133(1) of the Income Tax Ordinance, 2001. The applicant-taxpayer (Sabir Press Calendar, an AOP) contested an order by the Appellate Tribunal Inland Revenue, which had upheld a tax recovery demand. The core issue was a discrepancy between sales declared in sales tax returns versus income tax returns. The court found in favor of the applicant-taxpayer, answering the posed legal questions in their favor and against the tax department.
Key Issues and Arguments