| Citation(s) |
|---|
| 2026 SLG 1032 2026 SLD 1032 |
Islamabad High Court
Sales Tax Reference no.23 of 2015
Presented By: (BABAR SATTAR) JUDGE (SARDAR EJAZ ISHAQ KHAN) JUDGE
11.09.2025 Mr. Ghulam Qasim Bhatti, Advocate for the applicant Sheikh Nauman, Advocate proxy counsel for respondents
Sales Tax Reference no.23 of 2015
Presented By: (BABAR SATTAR) JUDGE (SARDAR EJAZ ISHAQ KHAN) JUDGE
11.09.2025 Mr. Ghulam Qasim Bhatti, Advocate for the applicant Sheikh Nauman, Advocate proxy counsel for respondents
Commissioner Inland Revenue Islamabad
VERSUS
M/s Army Welfare Sugar Mills and others
Law: Income Tax Ordinance, 2001
Section: 133
Summary: The High Court dismissed the tax reference as time-barred, holding that it was filed beyond the prescribed limitation period and that the tax department failed to provide any reasonable justification for the delay. Additionally, objections raised earlier were not removed within the stipulated time, reinforcing dismissal. Tagline Reference barred by limitation — Delay unexplained — Failure to remove office objections — Reference dismissed. ORDER; Learned counsel for the taxpayer at the very outset states that the reference is barred by limitation. He states that the order of the Tribunal is dated 23.02.2011 and the reference was filed on 16.6.2011 after the expiry of the limitation period. He further states that the reference was fixed for hearing as an objection case on 13.04.2015. When this…