| Citation(s) |
|---|
| 2025 SLG 1782 2025 SLD 1782 = 2025 PTD 556 = (2026) 133 TAX 239 |
Peshawar High Court
Sales Tax Reference No. 93-P/2022. Date of order: 04.10.2023
MR. JUSTICE ABDUL SHAKOOR AND MR. JUSTICE SYED ARSHAD ALI
Petitioner (by): Mr. Ishtiaq Ahmad (Senior). Advocate
Respondent (by): Ms. Nazish Muzaffar. Advocate
Sales Tax Reference No. 93-P/2022. Date of order: 04.10.2023
MR. JUSTICE ABDUL SHAKOOR AND MR. JUSTICE SYED ARSHAD ALI
Petitioner (by): Mr. Ishtiaq Ahmad (Senior). Advocate
Respondent (by): Ms. Nazish Muzaffar. Advocate
M/S RED CO ENTERPRISES
VS
DEPUTY COMMISSIONER IR & ANOTHER
Law: Sales Tax Act, 1990
Section: 3,11(2),22,25,34(1),47
SUMMARY;
This Sales Tax Reference was filed under Section 47 of the Sales Tax Act, 1990 by the petitioner, challenging the order dated 17.06.2022 passed by the Appellate Tribunal Inland Revenue (ATIR), Special Division Bench, Peshawar, which had upheld an assessment of sales tax liability based on discrepancies between the petitioner’s income tax returns and sales tax returns for the tax year 2018.