| Citation(s) |
|---|
| 2025 SLG 3042 2025 SLD 3042 = (2025) 132 TAX 82 |
STR No.77498 of 2022 decided on 26.09.2023
Present: Muhammad Sajid Mehmood Sethi and Asim Hafeez, JJ.
Syed Zain-ul-Abidien Bokhari, Advocate for the Applicant- department. Mr. Waseem Ahmad Malik, Advocate assisted by Ms. Najia Noreen Maitla, Advocate for respondent-taxpayer. Date of hearing: 26.09.2023
COMMISSIONER INLAND REVENUE, Legal-Zone-LTO, Lahore
VERSUS
M/S RASOOL NAWAZ SUGAR MILLS LTD
Law:
Section: 2(34), 11, 33, 34 , 47
SALES TAX ACT, 1990 (VII OF 1990)
Sections: 2(34), 11, 33, 34 & 47 - Assessment of tax and recovery of tax not levied or short levied or erroneously refunded - Definitions - Offences and penalties - Default surcharge - Failure to file income tax return by the petitioner - Levy of tax, default surcharge and penalty - Confirmation by CIR(A) - Grant of amnesty from penalty u/s 33 and default surcharge u/s 34 by Appellate Tribunal - Reference to High Court -
FACTS
This Sales Tax Reference Application under section 47 of the Sales Tax Act,
1990 (“Act, of 1990â€) arises out of order dated 21.06.2022, whereby Appellate Tribunal Inland Revenue, Lahore Bench, Lahore (Appellate Tribunal) allowed Sales Tax appeal, preferred by the registered person, and set-aside the orders concurrently passed by the Commissioner Inland Revenue (CIR) and CIR (Appeals).