| Citation(s) |
|---|
| 2026 SLG 860 2026 SLD 860 |
Appellate Tribunal Inland Revenue
ITA No.42/MB/2025 (Tax Year 2023) MA(Stay) No.245/MB/2025
Presented By: (Mian bdul Bari Rashid) Member (Ch. Muhaammad 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 bdul Bari Rashid) Member (Ch. Muhaammad 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 the Order
The appellant, M/s Suncrop Pesticides, filed an appeal against the order of the DCIR imposing super tax under Section 4C for Tax Year 2023.
The taxpayer argued that:
- The order was unlawful, poorly reasoned, and violated constitutional provisions.
- Super tax resulted in double taxation and was applied incorrectly.
- The increase in tax rate (from 4% to 10%) through the Finance Act, 2023 was retrospective and unconstitutional.
- The taxpayer also claimed adjustment of excess refundable tax against the demand.
The Department maintained that: