| Citation(s) |
|---|
| 2025 SLG 715 2025 SLD 715 = 2025 LHC 1188 = (2025) 131 TAX 553 = 2025 PTD 717 = 2025 PLJ 576 |
Lahore High Court
Writ Petition No.81167 of 2024
RAHEEL KAMRAN, J
Date of hearing 17.03.2025 Petitioner by: Ch. Qamar uz Zaman and Arif Munir, Advocates.
Respondents by: Mr. M. Umer Tariq Gill, Assistant Attorney General, Pakistan for respondent No.1. Syed Zain ul Abideen Bokhari, Advocate for respondents No.2 to 5-department.
Writ Petition No.81167 of 2024
RAHEEL KAMRAN, J
Date of hearing 17.03.2025 Petitioner by: Ch. Qamar uz Zaman and Arif Munir, Advocates.
Respondents by: Mr. M. Umer Tariq Gill, Assistant Attorney General, Pakistan for respondent No.1. Syed Zain ul Abideen Bokhari, Advocate for respondents No.2 to 5-department.
M/s Al-Qadir Seed Corporation (Pvt) Ltd. through its Director
VERSUS
Federation of Pakistan, through Secretary Revenue Division, etc.
Law: Income Tax Ordinance, 2001
Section: 114(6),177, 122, 144, 182, 177(1)
Summary of Order
The petitioner, a private limited company, challenged notices issued by tax authorities before it could revise its income tax return within the 60-day period allowed under Section 114(6) of the Income Tax Ordinance, 2001. The court examined whether initiating an audit under Section 177 before the expiry of this period effectively nullified the taxpayer's statutory right to revise their return.
The court held that:
Taxpayers have a clear right under Section 114(6) to revise returns within 60 days without requiring approval.