| Citation(s) |
|---|
| 2025 SLG 5170 2025 SLD 5170 |
Islamabad High Court
I.T.R. No.54 of 2025
PRESENT; (BABAR SATTAR) (SARDAR EJAZ ISHAQ KHAN) JUDGE
06.10.2025 Barrister Shehryar Kasuri and Malik Abdul Majid, Advocates for petitioner. M/s Riaz Hussain Azam Bopera and Moazzam Riaz Azam Bopera, Advocates for respondents/tax department.
I.T.R. No.54 of 2025
PRESENT; (BABAR SATTAR) (SARDAR EJAZ ISHAQ KHAN) JUDGE
06.10.2025 Barrister Shehryar Kasuri and Malik Abdul Majid, Advocates for petitioner. M/s Riaz Hussain Azam Bopera and Moazzam Riaz Azam Bopera, Advocates for respondents/tax department.
M/s Beacon Energy (Pvt.) Ltd.
VS
. The Commissioner Inland Revenue and others
Law: Income Tax Ordinance, 2001
Section: 111(1)(b), 174, 153, 148, 111
Babar Sattar, J:- This reference arises from a judgment of the Appellate Tribunal Inland Revenue (“ATIRâ€) dated 12.11.2024. The questions framed for our consideration are as follows:
i. Whether the addition made under section 111(1)(b) of the Income Tax Ordinance, 2001, by virtue of the amended assessment order dated 31.08.2023 passed by the Respondent No.2 and confirmed by Respondent No.3 vide order dated Respondent 12.11.2024, is contrary to the dictum of the judgments of the superior courts reported as 2024 SCMR 700, 2024 SCMR 788, 2021 SCMR 1290, 2021 PTD 192 and 2019 PTD 1828?