| Citation(s) |
|---|
| 2025 SLG 1813 2025 SLD 1813 |
Appellate Tribunal Inland Revenue, Karachi
STA No. 792/KB/2024
PRESENT: MR. FAKHAR-UL-ZAMAN AKHTAR, MEMBER AND MR. SHAHID MEHMOOD SHEIKH, MEMBER
25.02.2025 & Date of order: 12.05.2025 Appellant by: Syeda Abida Bukhari, Advocate & Syeda Ayesha Mehmood, Advocate
Respondent by: Mr. Wazir Ahmed, D.R.
STA No. 792/KB/2024
PRESENT: MR. FAKHAR-UL-ZAMAN AKHTAR, MEMBER AND MR. SHAHID MEHMOOD SHEIKH, MEMBER
25.02.2025 & Date of order: 12.05.2025 Appellant by: Syeda Abida Bukhari, Advocate & Syeda Ayesha Mehmood, Advocate
Respondent by: Mr. Wazir Ahmed, D.R.
M/S. MANSOOR STORE, PROP. MANSOOR AHMED, KARACHI......APPELLANT
VS
THE COMMISSIONER-IR, ZONE-II, MTO, KARACHI......RESPONDENT
Law: Income Tax Ordinance, 2001
Section: 11(2)
Law: Constitution of Pakistan, 1973
Section: 33(19)
SUMMARY:
The appellant, M/s. Mansoor Store, a registered importer and taxpayer, was subjected to proceedings under Section 11(2) of the Sales Tax Act, 1990, by DCIR, Zone-II, MTO, Karachi, for the tax periods July 2021 to June 2023. The DCIR alleged that the appellant made taxable sales to unregistered persons without paying further tax, resulting in a demand of Rs. 23,811,208, plus default surcharge and penalty under Sections 33(19) and 34(1)(a).
The appellant denied these claims, stating: