| Citation(s) |
|---|
| 2025 SLG 4467 2025 SLD 4467 = 2025 LHC 6002 = 2026 PTCL 118 |
Lahore High Court
Case No: ITR No.28029/2024.
PRESENT; ABID AZIZ SHEIKH, J. (Malik Javid Iqbal Wains)
Date of hearing 07.10.2025 Applicant by M/s Muhammad Ajmal Khan, Rana Waqas Habib Khan, Omer Wahab, Muhammad Azhar Khan Joiya, Muhammad Nadeem Sheikh, Azeem Ullah Virk and Rana Usman Habib Khan, Advocates
Respondents by: Mr. Abdul Muqtadir Khan, Advocate/Legal Advisor
Case No: ITR No.28029/2024.
PRESENT; ABID AZIZ SHEIKH, J. (Malik Javid Iqbal Wains)
Date of hearing 07.10.2025 Applicant by M/s Muhammad Ajmal Khan, Rana Waqas Habib Khan, Omer Wahab, Muhammad Azhar Khan Joiya, Muhammad Nadeem Sheikh, Azeem Ullah Virk and Rana Usman Habib Khan, Advocates
Respondents by: Mr. Abdul Muqtadir Khan, Advocate/Legal Advisor
M/s Levi Strauss Pakistan (Pvt.) Limited
VS
. Assistant/Deputy Commissioner (Audit) Inland Revenue
Law: Income Tax Ordinance, 2001
Section: 121, 122, 122A, 122(9), 144(6)(C),114(6A), 129, 132, 133, 221
Tag Line: In the absence of any formal order under Section 121,122,122A,129, 132,133 or 221 of the Income Tax Ordinance, 2001 (Ordinance) or notice under Section 122(9) of the Ordinance, the revised return could not be invalidated under Section 114(6)(c) or 114(6A) of the Ordinance.
JUDGMENT