| Citation(s) |
|---|
| 2025 SLG 1814 2025 SLD 1814 = 2025 PTD 757 = (2025) 132 TAX 117 |
Islamabad High Court
Writ Petition No. 3422/2022. Date of hearing: 27.02.2025
PRESENT;MUHAMMAD AZAM KHAN, JUSTICE
Petitioner by: Mr. Wasim Abid and Abuzar Salman Khan, Advocates.
Respondents by: Mr. Ali Nawaz Kharal Advocate.
Writ Petition No. 3422/2022. Date of hearing: 27.02.2025
PRESENT;MUHAMMAD AZAM KHAN, JUSTICE
Petitioner by: Mr. Wasim Abid and Abuzar Salman Khan, Advocates.
Respondents by: Mr. Ali Nawaz Kharal Advocate.
PAK TELECOM MOBILE LIMITED
VS
FEDERAL BOARD OF REVENUE, ETC.
Law: Income Tax Ordinance, 2001
Section: 74(1),177,177(1),214C,Clause 105A of Part IV of the Second Schedule
Law: Constitution of Pakistan, 1973
Section: 199
SUMMARY;
1. Retrospective Application of Clause 105A:
o Petitioner claimed exemption from TY 2018 audit since its last audit (TY 2017) concluded in 2021, arguing the four-year bar runs from the audit’s culmination.