| Citation(s) |
|---|
| 2026 SLG 530 2026 SLD 530 |
Appellate Tribunal Inland Revenue
ITA No.42/MB/2025 (Tax Year 2023) MA(Stay) No.245/MB/2025
Presented By: (Mian Abdul Bari Rashid) Member (Ch. Mu ammad Azam) Member
Appellant by: Mr. M. Imran Ghazi, Advocate.
Respondent by: Mr. Akhtar Suraj, DR Date of Hearing: 30.05.2025 Date of Order: 02.06.2025
ITA No.42/MB/2025 (Tax Year 2023) MA(Stay) No.245/MB/2025
Presented By: (Mian Abdul Bari Rashid) Member (Ch. Mu ammad Azam) Member
Appellant by: Mr. M. Imran Ghazi, Advocate.
Respondent by: Mr. Akhtar Suraj, DR Date of Hearing: 30.05.2025 Date of Order: 02.06.2025
M/S. Suncrop Pesticides, Multan. ...Appellant Reg. No.1347581
VERSUS
The CIR, Zone-Il, LTO, Multan. ...Respondent
Law: Income Tax Ordinance, 2001
Section: 4C
Summary of Order
The appellant challenged the legality of the super tax on multiple grounds, including improper application of law, lack of proper reasoning, double taxation, and violation of constitutional rights. It was also argued that the enhanced tax rate introduced through the Finance Act, 2023 should not be applied retrospectively.
The Department, however, relied on the judgment of the Lahore High Court, which held that Section 4C is applicable prospectively (i.e., from tax year 2023 onwards), though not retrospectively for tax year 2022.