| Citation(s) |
|---|
| 2025 SLG 4475 2025 SLD 4475 |
MA (Implementation) No.01/IB/2025 In ITA No.299/IB/2021 (Tax Year 2019)
(M. M. AKRAM) JUDICIAL MEMBER Sd/- (DANISH ALI QAZI) MEMBER
Appellant By: Mr. Waheed Shahzad Butt, Advocate
Respondent By: Ms. Naila Gul, DR Date of Hearing: 27.08.2025 Date of Order: 27.08.2025
M/s Sprint Oil and Gas Services, FZC Plot # 5-B, Main Road, Sector I-10/3, Islamabad.
VS
Applicant Commissioner Inland Revenue, CTO, Islamabad Respondent
Law: Income Tax Ordinance, 2001
Section: 124(4), 120(3)
Law: Constitution of Pakistan, 1973
Section: 10A, 4, 5(2)
Law: Federal Tax Ombudsman Ordinance, 2000
Section: 9(1)
APPELLATE TRIBUNAL INLAND REVENUE, DIVISION BENCH-I, ISLAMABAD
******
ORDER
M. M. AKRAM (Judicial Member):The applicant–taxpayer has filed the instant miscellaneous application, seeking implementation of this Tribunal’s order dated 04.10.2021, by placing reliance on the judgment of the Hon’ble Supreme Court of Pakistan in the case of Khalid alias Muhammad Khalid and others v. Collector of Customs (Adjudication), Custom House, Lahore and another, (2024 SCP 285). While adjudicating the main appeal of the applicant, this Tribunal, inter alia, held that both the order dated 02.12.2020, whereby the assessing officer had declared the return of income for Tax Year 2019 as invalid, and the order dated 25.02.2021 passed by the learned Commissioner Inland Revenue (Appeals), were illegal and without lawful authority. Consequently, both orders were annulled, and the concerned Commissioner Inland Revenue was directed to forthwith treat and mark the return of income filed by the applicant–taxpayer for Tax Year 2019 as a valid return.