| Citation(s) |
|---|
| 2025 SLG 1575 = 2025 SLD 1575 |
Appellate Tribunal Inland Revenue, Islamabad
ITA No.1484/IB/2018 (Tax Years 2015 to 2017)
MM AKRAM, JUDICIAL MEMBER (MUHAMMAD NAEEM ASHRAF) ACCOUNTANT MEMBER
Appellant By: Mr. Mobeen Sajjad, DR
Respondent By: Mr. Rizwan Haider, ITP
ITA No.1484/IB/2018 (Tax Years 2015 to 2017)
MM AKRAM, JUDICIAL MEMBER (MUHAMMAD NAEEM ASHRAF) ACCOUNTANT MEMBER
Appellant By: Mr. Mobeen Sajjad, DR
Respondent By: Mr. Rizwan Haider, ITP
Commissioner Inland Revenue, Appellant Withholding Zone, RTO, Islamabad.
VS
M/s SAZ Enterprises (Zarkoon Heights), Zarkoon Heights, G.T Road, Respondent Sector G-15, Islamabad. NTN:4053283-6
Law: Income Tax Ordinance, 2001
Section: 7(7), 137, 146-B
Law: Finance Act, 1989
Section: 7
No right of appeal is available under the Income Tax Ordinance against the order pass under section 7 of the Finance Act, 1989. CVT order
Summary of the Tribunal Order:
The Tribunal addressed the issue of whether an appeal is maintainable under the Income Tax Ordinance against orders passed under section 7(7) of the Finance Act, 1989, relating to Capital Value Tax (CVT). The Tribunal found that:
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