| Citation(s) |
|---|
| 2025 SLG 1127 2025 SLD 1127 = (2025) 131 TAX 471 = 2025 PTD 883 |
Peshawar High Court
Tax Reference No. 17-P/2022
Honble Mr. Justice Ijaz Anwar & Honble Mr. Justice Syed Arshad Ali Mahmood Shah,
For the Petitioner: Mr. Ghulam Shoaib Jally, Advocate alongwith Mr. Siraj Muhammad, Assistant Commissioner-IR For
Respondents: Mr. Ghulam Haroon, Advocate Date of hearing: 05.11.2024
Tax Reference No. 17-P/2022
Honble Mr. Justice Ijaz Anwar & Honble Mr. Justice Syed Arshad Ali Mahmood Shah,
For the Petitioner: Mr. Ghulam Shoaib Jally, Advocate alongwith Mr. Siraj Muhammad, Assistant Commissioner-IR For
Respondents: Mr. Ghulam Haroon, Advocate Date of hearing: 05.11.2024
Commissioner of Inland Revenue Peshawar Zone, Regional Tax Office, Peshawar
VERSUS
Miss. Shabnam Riaz
Law: Income Tax Ordinance, 2001
Section: 127(5), 133, 218, 218(1), 218(1)(d), 218(2), 117
Law: Income Tax Rules, 2002
Section: 44(4)
Summary;
Case Overview
This judgment addresses two key legal questions under the Income Tax Ordinance, 2001 (Pakistan):
Can an Appellate Tribunal remand a case in a time-barred appeal under Section 127(5)?
Is service of an order via electronic means equivalent to personal or registered post service under Section 218(1)?