| Citation(s) |
|---|
| 2025 SLG 4164 2025 SLD 4164 |
Appellate Tribunal Inland Revenue, Lahore
STA No.244/LB/2025
(MUHAMMAD JAMIL BHATTI) MEMBER (TARIO IFTIKHAK AHMED) MEMBER
Appellant by: Mr. Abdul Quddus Mughal, Advocate alongwith Mr. M. Ali, ACA
Respondent by: Mr. Ali Imyan) DR
STA No.244/LB/2025
(MUHAMMAD JAMIL BHATTI) MEMBER (TARIO IFTIKHAK AHMED) MEMBER
Appellant by: Mr. Abdul Quddus Mughal, Advocate alongwith Mr. M. Ali, ACA
Respondent by: Mr. Ali Imyan) DR
M/s Brick Laboratories (Unani) (Pvt.) Ltd, Lahore
VS
. The CIR, Zone-II, CTO, Lahore
Law: Sales Tax Act, 1990
Section: 38, 38(1), 21, 33(18), 18(1)
Brief Facts
Introduction and Background
The appeal was filed by M/s Brick Laboratories (Unani) Private Ltd, Lahore against the authorization order issued by the Commissioner Inland Revenue (CIR), Zone-II, LTO, Lahore under Section 38(1) of the Sales Tax Act, 1990. This authorization allowed tax officials to visit the appellant’s business premises to verify discrepancies in their sales tax returns and stock records.