| Citation(s) |
|---|
| 2025 SLG 3852 2025 SLD 3852 = 2025 LHC 3156 = (2025) 132 TAX 181 |
I.T.R. NO.40 of 2025
PRESENT; (RASAAL HASAN SYED) (MIRZA VIQAS RAUF) JUDGE
Date of hearing: 14.05.2025. Applicant by: Zahid Shafique, Advocate.
Respondents-department Malik Itaat Hussain Awan, Advocate by: alongwith Yousaf Khan S.O. I.R. Legal (HQ) RTO, Rawalpindi.
Mr. AMIR SAJJAD
VERSUS
COMMISSIONER INLAND REVENUE, Jhelum Zone and others
Law: Income Tax Ordinance, 2001
Section: 133, 111, 132, 132(4)(b), 122(9)
SUMMARY;
The court dismissed the reference application challenging the Tribunal's order to remand the income tax matter to the Assessing Officer for fresh proceedings, holding that the Tribunal acted within its legal powers under Section 132(4)(b) of the Income Tax Ordinance, 2001. The court clarified that remand orders by the Tribunal are not subject to reference under Section 133 of the Ordinance as they do not contain conclusive findings, and the previous case law cited by the applicant was found inapplicable. Consequently, the reference application lacked merit and was dismissed with no order as to costs.
JUDGMENT;