| Citation(s) |
|---|
| 2026 SLD 3170 |
Appellate Tribunal Inland Revenue, Karachi
M.A. (Cond.) No. 676/KB/2026 STA No. 04/KB/2025 Tax Period: July 2021 to June 2022
Presented By: Dr. Huma Sodher, Member Mr. Syed Faiq R.R., Member
For Appellant: Mr. Hasham Khan, Advocate For
Respondent: Mr. Ali Khalid
M.A. (Cond.) No. 676/KB/2026 STA No. 04/KB/2025 Tax Period: July 2021 to June 2022
Presented By: Dr. Huma Sodher, Member Mr. Syed Faiq R.R., Member
For Appellant: Mr. Hasham Khan, Advocate For
Respondent: Mr. Ali Khalid
JNS International Prop Nazeer Javed, Karachi Assistant Director-IR (ADIR/SSTC/Zone-II/RTO-I), Karachi
Law: Sales Tax Act, 1990
Section: 11(2), 25, 25(3), 33(5)
Law: Constitution of Pakistan 1973
Section: 10A
Summary The Appellate Tribunal Inland Revenue allowed the taxpayer's appeal and annulled the sales tax assessment order passed under Section 11(2) of the Sales Tax Act, 1990. The Tribunal held that the assessment had been initiated by an authority lacking lawful jurisdiction because the assessment functions had been performed by an Audit Cadre not authorized to exercise powers under Section 11(2). The Tribunal further observed that mandatory audit procedures under Section 25 had not been followed before issuing the show-cause notice. It also…
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