| Citation(s) |
|---|
| 2025 SLG 487 2025 SLD 487 |
Appellate Tribunal Inland Revenue, Islamabad
ITA No.44/IB/2025 MA(Cond) No.37/IB/2025 MA(Stay) No.139/IB/2025 (Tax Year, 2019)
(M. M. AKRAM) JUDICIAL MEMBER Sd/(IMRAN LATIF MINHAS) ACCOUNTANT MEMBER
Appellant by: Mr. Zeeshan Zafar, ACA
Respondent by: Mr. Sheryar Akram, DR Date of hearing: 27.02.2025 Date of order: 27.02.2025
ITA No.44/IB/2025 MA(Cond) No.37/IB/2025 MA(Stay) No.139/IB/2025 (Tax Year, 2019)
(M. M. AKRAM) JUDICIAL MEMBER Sd/(IMRAN LATIF MINHAS) ACCOUNTANT MEMBER
Appellant by: Mr. Zeeshan Zafar, ACA
Respondent by: Mr. Sheryar Akram, DR Date of hearing: 27.02.2025 Date of order: 27.02.2025
M/s PI PAKISTAN (PVT) LTD; House No.37, St. No.5, E-7, Islamabad. (Reg. No.3366848)
VS
Appellant The Commissioner Inland Revenue Range-I, Zone-II, CTO, Islamabad. Respondent
Law: Income Tax Ordinance, 2001
Section: 218
SUMMARY;
Interpretation of section 218 of the Income Tax Ordinance.
The private limited company ("the appellant") against orders issued by the Deputy Commissioner of Inland Revenue (DCIR) for the tax years 2019 and 2022. The core issue revolves around whether the service of notices and orders via electronic means under Section 218(2)(d) of the Income Tax Ordinance, 2001 is valid for companies and legal entities.
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