Inland — Judgments of 2011
173 reported judgments of the Inland from 2011 — page 1 of 2.
- COLLECTOR OF SALES TAX, FAISALABAD v. SUN RISE FOOD INDUSTRY, FAISALABAD 2011 PTD 20
Sections 8 and 46 Income Tax Disapproval Registered person presented evidence of acceptance of adjustment of input tax, and on the basis of which the Adjudicating Officer accepted the registered perso…
- AFTAB SOAP FACTORY (PVT.) LTD., FAISALABAD v. C.I.T., R.T.O., FAISALABAD 2011 PTD 36
Additional grounds for appellant for section 36 & App 46 Appeal Appeals laid down additional grounds for appeal, provided that the time for the decision of the improper judgment in terms of section 36…
- CIR LTU-ISLAMABAD v. RASTGAR ENGINEERING CO. (PVT.), ISLAMABAD 2011 PTD 168
Calculating the tax liability under Sections 113, 154 and 169 of the Income Tax Ordinance 2001, clubbing the export sales with the minimum sales tax, N, local sales on the gross sales of local sales a…
- 2011 PTD 184 2011 PTD 184
Sections 182, 114 and 120 penalties and penalties for delayed filing of returns and claiming refunds were imposed as a result of non-compliance with the provisions of section 114 of the Penal Code of …
- CHAUDHRY BROTHERS COTTON INDUSTRIES, BAHAWALPUR v. COLLECTOR (APPEALS) (REFUND), CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN 2011 PTD 212
Section & 66 and Sa 46 Sales Tax Refund Rules, 2006, R28 Refund Claim Claim Appeal Appellant refunded the deposit due to overpayment tax paid with electric bills. The claim was filed, the claim was re…
- ASKARI CEMENT LIMITED, WAH v. COLLECTOR CENTRAL EXCISE, RAWALPINDI 2011 PTD 228
Sections 3, 3B, 4 and 36 for the purpose of imposing excise duty on failure to pay duty on the basis of retail price charged by the General Body of Consumers, reference to additional duty and penalty …
- C.I.T. (LEGAL) RTO, RAWALPINDI v. SHARIF HUSSAIN 2011 PTD 257
Section 115, 114, 120 and 122 persons are not required to submit income statement under section 115 of the Income Tax Ordinance 2001. It was amended under section 122 of the Income Tax Ordinance 2001,…
- COLLECTOR OF CUSTOMS, SALES TAX AND FEDERAL EXCISE, MULTAN v. MEHR DASTGIR LEATHER AND FOOTWEAR, MULTAN 2011 PTD 284
Section 10, 33 (2) (CC) and 46 Adjustment in Input Tax and Refund Claims The Assistive claimed adjustments in input tax and input invoices issued by the blacklist supplier for the relevant period. Cla…
- C.I.R. (LEGAL), LTU, ISLAMABAD v. AL GHURAIR GIGA PAKISTAN (PVT.) LTD. 2011 PTD 286
Compensating other income expenditures other than expenses, sections 56, i 57 (iii), 21 and 39, the officer assessing the second income observed that the loss was settled only after adjusting for expe…
- NESPAK FOUNDATION, LAHORE v. C.I.T., LEGAL DIVISION, R.T.O., LAHORE 2011 PTD 293
Section 153 (1) (c) Implementation of Payment Contract for Goods and Services Working for Different Subcontractors Under the Contract Estimation of Receipts Received by the Essex for Implementation of…
- TEHSIL MUNICIPAL ADMINISTRATION, BHAKKAR v. C.I.R. (APPEALS), R.T.O., FAISALABAD 2011 PTD 317
Section 153 (1) (c) and 161 payment for goods and services Failure to pay the tax collected or deducted from the default Tehsil Municipal Administration District Government, appealed under the ban on …
- 2011 PTD 329 2011 PTD 329
Section A 66 Mine and Oil Fields and Mineral Development (Government Control) Act (XXIV of 1948), Section 2, 3B and 4 Mining Concession Rules, 1986 Petroleum Concession Agreement, Article XII, Para 13…
- FAUJI FERTILIZER COMPANY LTD. v. C.I.R. (LEGAL DIVISION) L.T.O., ISLAMABAD 2011 PTD 352
Sections 5, 4, 8, 39, 80, 94 (3), 150, 2 (19) (F), 2 (42), 2 (63), 122 (5A) and Schedule I, Part I, Division II And III CBR Circular No. 2009 2009 2009 2009atedated dated 7 7 2009 2009, CBR Circular N…
- ALI RAZA TEXTILE (PVT.) LTD. v. C.I.T., R.T.O., LAHORE 2011 PTD 366
Section 62 (1), assessment of the preparation of accounts, evidence etc. Confirmation of the confrontation through the entry of the order sheet even if one considers that the assimilation was conteste…
- C.I.R. (LEGAL DIVISION) LTU, ISLAMABAD v. AHMED ENTERPRISES, ISLAMABAD 2011 PTD 372
Section 122 (9) and 177 Amendments to the Assessment Another notice was issued under Section 122 (9) of the Cost Income Tax Ordinance 2001 of the Taxation Officer, under which taxpayers face a reasona…
- COMMISSIONER LEGAL DIVISION, KARACHI v. MERCK (PRIVATE) LIMITED, KARACHI 2011 PTD 382
Section 156 Rewards and Winners Prize Offered to Promote Sales by Companies Claiming Sales Promotion Claims Sales Taxes and Sales Promotion Expenses Taxes That Provided Section 156 of the Income Tax O…
- MEHAR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES, MULTAN v. COLLECTOR OF CUSTOMS SALES TAX AND FEDERAL EXCISE 2011 PTD 401
Sections 7, 8, 10, 11, 33, 46 and 73 Sales Tax Refund Rules, 2002, RR 4, 8 and 9 upon submission of the Refund Claim Clause, issued a show cause notice to Assissee under Sections 10 (4) and 11. (2) Af…
- JEEA TEXTILES (PVT.) LTD., FAISALABAD v. COLLECTOR, SALES TAX AND FEDERAL EXCISE, FAISALABAD 2011 PTD 405
Section 7, 10, 11, 33, 45 and 46 Refund Claim Input Tax / Refund, Section 11 (2) of the Sales Tax Act 1990 and Section 33 (11) (A) of the Act Assistant Collector. C) cannot be dismissed because of the…
- KAY CHEMIST, KARACHI v. COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX (APPEAL), KARACHI-III 2011 PTD 408
Section 18 Sales Tax Act (VII of 1990), Sections 38, 40 and 40A Criminal Procedure (V9 1898), 96, 103 and 165 Central Excise Rules, 1944, Rr 197, 120, 126 and 226 Section RO 574 (I) ) / 2002 Dated 31 …
- COLLECTOR OF SALES TAX, FAISALABAD v. MIAN GHOUS BUX (PVT.) LTD., FAISALABAD 2011 PTD 424
Section 10 (4), 11 (2), 7, 8 and 26 Sales Tax Rules, 2006, R28 Section RO 1204 (I) / 2007 Dated 11-12 2007 Filing of Input Tax Return Claims Limit Registered Parsons had zero rating exports and refund…
- COLLECTORATE OF SALES TAX AND FEDERAL EXCISE, FAISALABAD v. ZAHEER SOAP FACTORY, FAISALABAD 2011 PTD 429
Section 46 (1) The person affected by the appellate tribunal and even if the sales tax department had not filed an appeal, the assistant collector was able to file a sales tax appeal - the affected pe…
- IHSAN YOUSUF TEXTILES (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 454
The taxpayers claiming section 45 (180) and the Power 36 option limit claimed that the order passed 180 days before the date of the showcase notice was faulty in the eyes of the law, which stated that…
- COSY INTERNATIONAL (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX (RTO), FAISALABAD 2011 PTD 456
Admitting the opportunity to hear Section 11 (2) and 45B Sales Tax Rules, 2006, R37 tax, the Adjustment Authority decided on a case-by-case basis to provide the appellant registered person with no hea…
- MADINA TRADERS, KAMOKE v. COLLECTOR OF SALES TAX, LAHORE 2011 PTD 460
Sections 45B, 2 (46) (B) (E), Sales Tax General Order No. 9 of 1999, Sales Tax General Order No. 11 of 1999, Dated 2 10 1999 Appeal to Moto Review Delay End Once Appellate Authority After the appeal o…
- INTERLOOP (PVT.) LIMITED, FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 467
Sections 45 and 11 (2) asserted that the tax refund taxpayer's option was, in order to reject the taxpayer's refund claim, in fact the order assistant collector (refund) provided for section 11 (2). )…
- COMMISSIONER OF INCOME TAX, HYDERABAD v. NEW MALIK GOODS, HYDERABAD 2011 PTD 473
Sections 170 (4), 115 (4), 114 (6) and 153 (1) (b) of the Department of Refund Services Review claimed that the taxpayers had made a statement under section 115 (4) of the Income Tax Ordinance 2001. F…
- NIAGRA MILLS (PVT.) LIMITED, FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 483
Section 10 (4) and 11 Section RO 555 (I) / 2006 Dated 5 6 2006 Section RO 575 (I) / 2002 Dated 31 8 2002 Section R 485 (I) / 2004 Dated 12 6 2004 Input Tax Returned Zero-rated Supply Textile Goods cla…
- MEDIA TIMES (PVT.) LIMITED, LAHORE v. COLLECTOR OF SALES TAX, LAHORE 2011 PTD 491
Section 13, Sixth Schedule, Section 21 Section RO 389 (I) / 2001 Dated 18 6 2001, Item No. 170 Section RO 510 (I) / 2003 Dated 7 6 2003 Waiver of Waivers and Scrap History of Paper or Paper Board / Du…
- COMMISSIONER INLAND REVENUE, RTO, MULTAN v. MUHAMMAD SIDDIQ TEXTILE MILLS, BUREWALA 2011 PTD 505
Appellant Tribunal's various appeals on the basis of Sections () and ? (130 (the AA)) that the order does not reflect any legal regulatory order which shows that the member tribunal has a case The dec…
- COLLECTOR OF SALES TAX, FAISALABAD v. SHAMSHAD TEXTILE MILLS (PVT.) LIMITED, FAISALABAD 2011 PTD 543
Section 10 Sales Tax Rules, 2006, R28 Section RO 1204 (I) / 2007 Dated 11 12 2007 Filing of Input Tax Withdrawal Claims A limitation appeal was filed by the department on this matter. That the taxpaye…
- Mst. NASEEM AKHTAR, FAISALABAD v. COMMISSIONER INLAND REVENUE, RTO, FAISALABAD 2011 PTD 553
Amendment of Audit Agreement to Section 122 (5), 111 and 177 Income Tax Ordinance (XXXX of 1979), Sections 62 and 13 of the Contract Act (IX of 1872), Sections 10 and 11 of CBR, Plaza Valuation Assisi…
- COMMISSIONER, LEGAL DIVISION, RTO, HYDERABAD v. LATIF NIAZI EDUCATIONAL SOCIETY, HYDERABAD 2011 PTD 565
Sections 80 (2) (B) (V), 113, 122 (5A) and the Second Schedule, CL (92) were a society registered under the Society Registration Act, 1860 in the Assessment Remission Society registered under the Soci…
- CIR, LD, RTO, HYDERABAD v. HASSAN MASOOD BAIG, HYDERABAD 2011 PTD 590
Section 32 ()) Association of Evaluation Editors Was Selected for Audit The Association of Individuals purchased property, which included a large investment, in which members of the association were i…
- EN EM ENTERPRISES v. ADDITIONAL COLLECTOR OF SALES TAX AND CENTRAL EXCISE, (ADJUDICATION), LAHORE 2011 PTD 619
Section 11 (2), assuming the taxpayers limit the amount of tax, asserts that the amount of tax included is Rs. The amount was not more than 2 million. And the deputy collector (judiciary) was not elig…
- YOUSAF SUGAR MILLS v. COLLECTOR SALES TAX AND FEDERAL EXCISE, LTU, LAHORE 2011 PTD 633
Section 7 Assignment of Tax Liability Revoke Invoice on Invoice on the Receipt's Registration Number on Receipts at a later stage, which is not subject to issuance of showcase notice or to pass order …
- CRESCENT TEXTILE MILLS LTD., FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 653
Section 21 (2) and 7 (2) De-registration, blacklisting and suspension of registration / suspension of registration Registration of the Sales Tax Act, 1990, rejecting the claim of refund under section …
- FATIMA FAZAL TEXTILE MILLS (PVT.) LTD., ISLAMABAD v. CIR (A), LTU, ISLAMABAD 2011 PTD 677
The small unaccounted-for tax deductions, under section 36 (1) (2), were prohibited under section 36 of section 36 of section 36 of the Sales Tax Act, 1990. The Sales Tax Act, 1990, the limitation per…
- 2011 PTD 693 2011 PTD 693
Assessing the Addition of Section 122 (5) Appraisal Amendment Plot Assisi filed a wealth statement with her husband's affidavit, which was a current reviewer who stated that he had to buy the plot men…
- SWEETY TEXTILES (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 2011 PTD 703
Sections 11 (2), 2 (14), 4, 7, 8 (1), 10 and 26 Sales Tax Return Rules, 2006 Assessment of Return of Input Tax Return Claims were deferred with this observation. That requires conflicting privileges s…
- 2011 PTD 705 2011 PTD 705
Section 122 (5A) amendments to an assessment where a law directs that certain actions be taken by a particular person. Their performance is allegedly banned by any other person. The authority or sole …
- HABIB JUTE MILLS LTD.., KHUSHAB v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 2011 PTD 717
Sections 11 (2), 2 (14), 4, 7, 8 (1), 10 and 26 Sales Tax Return Rules, 2006 Assessment of Tax Return Input tax return documents were first submitted by the appellate authority Was not allowed Documen…
- 2011 PTD 719 2011 PTD 719
Sections 184 (2) (a), 122 (5) and 111 amending the review to cover the fine income Sales tax audit during the audit proceedings found that the sale of the company was diverted to the joint directors' …
- COSY INTERNATIONAL (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX (RTO), FAISALABAD 2011 PTD 726
No time to hear section 11 (4) tax assessment Appeal for time restraint Registered person argued that the judicial proceedings on his back are as clear a disgrace to the law as without giving any oppo…
- COLLECTOR OF SALES TAX, FAISALABAD v. SUN RISE FOOD INDUSTRY, FAISALABAD 2011 PTD 731
Section 11 (2) assessment of tax contract Input tax claim was limited to 20 of the value of exported goods and balance was not allowed which allowed adjustment of entry tax registered as registered pe…
- 2011 PTD 733 2011 PTD 733
Sections 161, 265 and 21 (1) CBR: Circle No. 27 of 1991 24 8 1991 Taxpayers' payment for failure to receive a tax or deduction of tax deductions has resulted in the dispute that the tax There was no t…
- BISMILLAH FABRICS, FAISALABAD v. COLLECTOR OF SALES TAX (RTO), FAISALABAD 2011 PTD 738
Section 11 (2) taxpayers were faced with allegations of non-submission of invoice summaries in the showcase notice and no sale made to the claimant while the first appellate authority, with the order …
- C.I.T. LEGAL DIVISION, RTO, LAHORE v. MUHAMMAD MUNIR CHAUDHRY 2011 PTD 744
Section 170 (4) and 127 Refund Limit Refusing a refund request, the taxpayers claimed that the amount after 45 days as set out in section 170 (4) of the Income Tax Ordinance 2001 Was denied a refusal …
- GOOD LUCK TRADING COMPANY, RAWALPINDI v. CIR, RTO, RAWALPINDI 2011 PTD 748
Sections 221 and 2 (38A) Mistake Correction Miscellaneous Application Taxation Officer and Deputy Commissioner of Land Revenue Jurisdiction Appellate Tribunal stated in its order that the taxation off…
- CIR, (LEGAL), RTO, ISLAMABAD v. COMPETITIVENESS SUPPORT FUND, ISLAMABAD 2011 PTD 751
Sections 2 (48), 127, Sixth Schedule, Part I and RR 14 (/), 2 (1) (e) Income Tax Rules, 2002, R94 Applied Provident Fund Jurisdiction Commissioner of Inland Revenue (Appeal) Has cleared this order. Th…
- EDUCATIONAL EXCELLENCE LTD., LAHORE v. CIT, CIRCLE 13-CO, ZONE-II, LAHORE 2011 PTD 756
Sections 62 and 32 (3) estimate the cost of preparation of accounts, evidence, etc. on the basis that there was no arrangement for postponement of income till the subsequent accounting year. And Assis…
- MAZHAR EYE CLINIC, RAWALPINDI v. CIR, LTU, RAWALPINDI 2011 PTD 767
Section 221 Error Correction Miscellaneous Appeal Tribunal observed in its order that the Regional Commissioner of Income Tax had informed the inquiry that its case had not been selected for audit whi…
- AL-KISSAN SIZING INDUSTRIES, FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 770
Sections 33 (3) (c) and 2 (5) of section RO 525 (I) / 2006 dated 6 2006 to impose penalties for non-submission of crime and penalty invoice summary as well as section 2 (5) of sales tax. Not submittin…
- CIR, PESHAWAR v. WAHEED HAFIZ GHEE INDUSTRY, HATTAR 2011 PTD 773
Sections 10, 7, 8, 26 and 73 Input tax refunds are not binding on the Suppliers Validity Sales Tax Act, 1990's sales tax return or non-production of computer profiles or registered under the rules mad…
- C.I.T. LEGAL, RTO, FAISALABAD v. NIAZ MUHAMMAD 2011 PTD 784
Acting under section 170 of the Income Tax Ordinance 1979, the Section 170 Refund Deduction Taxation Officer launched an investigation into the taxpayer's commercial status. And rejected the claim of …
- 2011 PTD 788 2011 PTD 788
Section 45B appeals taxpayers claim that the first appellate authority was in error of law and despite the fact that the action was initially initiated by him while he was posted as Additional Collect…
- COLLECTOR OF SALES TAX, MULTAN v. MUGHEES TEXTILE, MULTAN 2011 PTD 791
Sections 38, 2 (14), 2 (37), 7 (1), 7 (2) (I), 8 (1) (D), 1021 (2), 25, 26 (1), 33, 36 ( 1)), 37A and 73 Sales Tax Return Rules, 2002 Sales Tax Rules (2004), (2005) and (2006), as per Chapter V Genera…
- 2011 PTD 795 2011 PTD 795
Section 2 (46) and 3 Supply Cost Transport, Loading and Unloading Charges The Department of Taxability claims that the transport charges collected by the transport company should be a part of the supp…
- CRESCENT COTTON PRODUCTS, FAISALABAD v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE, FAISALABAD 2011 PTD 801
Sections 10 (4), 11 (2), 8 (1), 7, 4, 2 (14), 22, 23, 26, 33 (11) (C) and 73 Sales Tax Rules, 2006, R37 Standing Order No. 3 of 2 2006 2 11 2006 Refusal to return input tax on the basis of the return …
- F.S. CORPORATION, LAHORE v. COLLECTOR OF SALES TAX, LAHORE 2011 PTD 804
Section 2 ())) Proof of tax fraud that was credited to the recipient's account but the same amount was returned to the taxpayer / buyer's managed account, the taxpayer returned the tax return money. B…
- PAKISTAN WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA), LAHORE v. C.I.R., LARGE TAXPAYERS UNIT, LAHORE 2011 PTD 808
Section 45B (3) de novo appeal for remand case The case was remanded for a reassessment of the facts and a fresh commitment by the First Appellate Authority to consider the demand for a presentation p…
- CHEMTEX (PVT.), FAISALABAD v. C.I.T.(LEGAL), RTO, FAISALABAD 2011 PTD 834
Sections 127 and 205 of the Income Tax Ordinance 2001 under Section 205 of the order were dismissed by the appellate commissioner (s) from the first appellate authority, stating that he had previously…
- J.K. SONS (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 838
SCS 10 (4), 11 (2), 2 (14), 4, 7, 8, 26, 73 and 33 (11) (a) (C) Section R575 (I) / 2002 dated 31 8 2002 Return of Input Tax was not postponed due to discrepancies such as disc units, declaration over …
- C.I.T., LEGAL DIVISION, LTU, LAHORE v. AUTOMOTIVE COMPONENTS LTD., LAHORE 2011 PTD 840
Sections 221, 182 (3) and 165, correction of error, prior to the submission of the application for correction of the pre-order, the receipt of the submission of the restraining statement was filed on …
- DAWOOD EXPORTS (PVT.) LTD. v. C.I.R., R.T.O., FAISALABAD 2011 PTD 843
Sections 8, 10, 4, 7 and 26 Section RO 490 (I) / 2004 dated 12 6 2004 Tax credit not allowed Rs. 152,863 for violation of Section 8 (1) of the Sales Tax Act during the return claim. The amount was wit…
- C.I.R., LEGAL DIVISION, LTU, LAHORE v. DAWOOD LAWRANCEPUR LTD., LAHORE 2011 PTD 845
The Industrial Professional Assessment Officer observed that the loss of business as a result of the accumulation of Sections 57A & 2 (1A) Companies Ordinance (XL VII of 1984), Sections 284 and 287 ob…
- GOLDEN LUBRICANT, MULTAN v. COMMISSIONER C&E INLAND REVENUE (RTO), MULTAN 2011 PTD 857
Section 12 (1) (4) Sales Tax Act (VII VI of 1990), Section 2 (46) Federal Excise Rules, 2005, R 8 Refunds for determination of pricing from 1 7 2007 to 31 Claims to be rejected 3 2008 First appellate …
- UNITED DISTRIBUTORS, MULTAN v. COLLECTOR OF SALES TAX & FEDERAL EXCISE, MULTAN 2011 PTD 866
Sections 38, 2 (14), 2 (37), 7 (1), 7 (2) (i), 8 (1) (d), 10, 21 (2), 25, 26 (1), 33, 34 and 73 Sales Tax Return Rules, 2002, R13 (1). Authorized officers have access to premises, stocks, accounts and…
- C.I.T. (LEGAL DIVISION) L.T.U., ISLAMABAD v. FAUJI FERTILIZER COMPANY LIMITED 2011 PTD 893
Section 2 (i) and 4 Income Tax Ordinance (XLIX of 2001), Section 221 (2) of Circular No. 13 of 2008 23 10 2008 Total Income Workers Demand Income Tax Welfare Fund Raised Income Tax Ordinance The first…
- C.I.R. LEGAL DIVISION, LTU, LAHORE v. SERVICE INDUSTRIES LIMITED, LAHORE 2011 PTD 901
Section 21 deductions not allowed Profit and Loss Estimation Assessment A company has previously filed a permit from the Appellate Authority Department by the undocumented economy due to the absence o…
- I.A. TEXTILES, FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 912
Section 10, 3, 7 and 21 Sales Tax Rules 2006, R12 Constitution of Pakistan, Article 4 Input Tax Returns Refund of refund on suspension of supplier registration. Despite providing proof of payment thro…
- AMTEX LIMITED, FAISALABAD v. COLLECTOR SALES TAX, FAISALABAD 2011 PTD 923
Section 45, 11 (2), 4,7, 8 (1), 10, 26 and 36 refunds, claiming power of judicial judgment, said that the judicial officer in the relevant time only from tax or amount of money. Decides on relevant ca…
- RAFI ELECTRONICS CORPORATION (PVT.) LTD., LAHORE v. C.I.T., R.T.O., LAHORE 2011 PTD 936
Section 122 (4) Appraisal Amendment Limit Second / Further Amendment Applicable One Year Limit of Income Tax Ordinance 2001 For further modification of Section 122, the Validation Subsection (4) has b…
- SALFI TEXTILE MILLS LIMITED v. COLLECTOR (APPEALS) 2011 PTD 952
Sections 10 (4), 11, 2 (14), 7, 8 (1), 26, 33 (17), 36, 37 and 67 Sales Tax Return Rules 2006, R37 Panel Code (XLV of 1860), Section 160 Withdrawal Input Tax The finding of facts collected from a case…
- HONDA ATLAS CARS (PAKISTAN) LTD, LAHORE v. C.I.T., LEGAL DIVISION, LTU, LAHORE 2011 PTD 967
In relation to the vehicles provided to employees under the Employment Cars Scheme, sections 148 (7), 177 and 122 (5A) of the import tax were withheld at the import stage, thus excluding the final tax…
- INNOVATIVE IMPEX, KARACHI v. COLLECTOR CUSTOMS, SALES TAX AND FEDERAL EXCISE (APPEALS), KARACHI 2011 PTD 1010
Section 10, 11, 45B, 46, 66, 67 and 73 Sales Tax Withdrawal Rules, 2002, R8 Refusing a refund claim, the appellant claimed a refund upon confirmation of the zero rating. And submitted proof of his cla…
- SIGMA MOTORS (PVT.) LTD., ISLAMABAD v. TAXATION OFFICER (AUDIT-V), LTU, ISLAMABAD 2011 PTD 1039
Sections 221 and 156 (4) of the Income Tax Ordinance (XXXI of 1979), Sections 35, 62, 50 (5A) and 80 C of the Income Tax Ordinance finalized under Section 62 of the Income Tax Ordinance 1979 on the ba…
- COSY INTERNATIONAL (PVT.) LIMITED, FAISALABAD v. COLLECTOR SALES TAX, RTO, FAISALABAD 2011 PTD 1062
Section 11 (2) Sales Tax Rules 2006, R37 Sales Tax Rules, 2004 Sales Tax Rules, 2002 Section R555 (I) / 2006 Dated 5 6 2006 Tax Return Claim Period from December 2005, January, February, March Regardi…
- BASHIR PRNTING (PVT.) v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 1069
Refund of jurisdiction over the scope and time limit for input tax returns from the return of sections 10 and 45, the amount involved or wrongfully refunded exceeds ten thousand rupees, but more than …
- MUMTAZ GHANI TEXTILES (PVT.) LTD., FAISALABAD v. C.I.R.(A), (R.T.O.), FAISALABAD 2011 PTD 1073
Sections 10, 11, 36 and 46 Claiming for Input Tax Return Appellant / Taxpayer claimed refund of input tax refund against four receipts of registered persons, who were later declared as blacklist / sus…
- MUMTAZ GHANI TEXTILE (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 1087
Section 10 and 46 taxpayers claimed income tax refunds under section 10 of the Sales Tax Act 1990 for the tax period January 2005, such a claim was postponed because of the 'Star / Computer system' In…
- AL-REHMAT TEXTILES (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 1108
While rejecting the claims for refunds of sections 7, 10, 23, 46, 66 and 73, the appellant sought a questionnaire order in the Appeal approved by the Collector under which his retraction claim was rej…
- COLLECTOR OF SALES TAX (RTO), FAISALABAD v. KEY AND EMMS (PVT.) LTD, FAISALABAD 2011 PTD 1120
Section 10, 46, & 66 and claim time74 are the time restriction of the claim for a refund. Registered person claims refund of sales tax in respect of zero supply Assistant Collector denied that refund …
- HABIB CALICO WEAVING INDUSTRIES (PVT.) LTD., FAISALABAD v. COLLECTOR OF SALES TAX, FAISALABAD 2011 PTD 1124
Claims for payment of sales tax on Sections 3, 6, 7, 11, 22, 23, 26 and 46 in respect of Input Tax Adjustment in respect of goods destroyed by fire It has been observed that the Appellant Polypropylen…
- AMTEX LTD., FAISALABAD v. CIR (RTO), FAISALABAD 2011 PTD 1140
Section 45 jurisdiction and decisional powers petitioners sought permission to argue on a legal basis Applicants sought legal argument that the order was not passed by the authority in this case under…
- COLLECTOR SALES TAX AND FEDERAL EXCISE, RTO, FAISALABAD v. KAMAL FABRICS, FAISALABAD 2011 PTD 1143
Sections 10, 21, 46, 66 and 67 Reject Claims for Refund Claims for registration, blacklisting and registration suspension for violating Sections 2 (14), 7, 8 (1) (a) Was rejected from. ), Orders 23 an…
- C.I.R. LEGAL DIVISION, RTO, KARACHI v. JIN TECHNOLOGIES (PVT.) LTD., KARACHI 2011 PTD 1172
Sections 111, 122, 127 and 131 additions to their defined credit and expense increases for unspecified credit under Sections 111 (1) (a) and (d) of the Income Tax Ordinance 2001 and non-taxable by the…
- FALETTIS HOTEL, LAHORE v. COLLECTOR OF SALES TAX AND CENTRAL EXCISE, CUSTOMS, LAHORE 2011 PTD 1199
Sections 2 (28) and 3B, along with the additional duty, the Central Excise Duty Collection Order and the appeal of the penalty were directed against the original order by the Additional Collector (Adj…
- ASKARI AVIATION (PRIVATE) LTD., ISLAMABAD v. COMMISSIONER INLAND REVENUE (APPEALS-I), ISLAMABAD 2011 PTD 1219
Sections 233 and 131 Tax Service Charges Assessment Amendment Commissioner Income was treated as income and accordingly taxpayers were a private limited company engaged in the business of supplying ta…
- UNITED SALES (PRIVATE) LTD., KARACHI v. COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, KARACHI 2011 PTD 1250
The appellants / taxpayers who amended section 122 (5A), 129 and 131 amendment orders alleged that the Commissioner Inland Revenue (Appeal) was legally required to remand the case reviewing officer fo…
- FAUJI KABIRWALA POWER COMPANY LTD, KHANEWAL v. COMMISSIONER OF INCOME TAX, ISLAMABAD 2011 PTD 1306
Sections 3,7, 8, 2 (33), 2 (35) and 2 (46) STGO No. 1 2000 Date 24 1 2000 STGO No. 2004 2004 12 6 2004 Section RO 578 (I ) / 98 Dated 12 6 1998 Sales Tax Special Procedure Rules, 2006, R 38 (3) Sales …
- A & A (PVT.) LIMITED, DHA, LAHORE v. C.I.R., RTO-1, LAHORE 2011 PTD 1351
Sections 37 (50), 122 (5), 177 and 117 (1) of the Constitution of Pakistan, Fourth Schedule Item 50, List of Federal Legislatures, Article 7 (4) Amendments to the Acquisition of Capital Authorized Inf…
- JAMAL NAVEED PAPER MILLS, KHANEWAL v. COMMISSIONER INLAND REVENUE, MULTAN 2011 PTD 1399
The Appeal / Taxpayer of the Constitution of Clauses 2 (46), 7, 11 and 46 of the Evaluation Committee claimed that it was a necessary condition for the formation of the Evaluation Committee under Sect…
- COMMISSIONER INLAND REVENUE (LEGAL), KARACHI v. SCANWELL LOGISTIC PAKISTAN (PVT.) LIMITED, KARACHI 2011 PTD 1419
Sections 7, 21 (c), 111, 122, 131 and 152 increase retention estimates, engaged in the freight forwarding agent and logistics services business, for audit under section 177 (4) (d) of Income Was selec…
- C.I.R. (APPEALS), ABBOTABAD v. M. MASOOD KHAN 2011 PTD 1439
Sections 114 (4), 121, 127 and 131 keeping aside the ex parte assessment order submitted by the former Part Assessment Order Commissioner (Appeal), the department filed an appeal against the order tha…
- MUNIR FAZLA v. COMMISSIONER OF INCOME TAX/WEALTH TAX (APPEALS) ZONE-II, ISLAMABAD 2011 PTD 1452
Sec & 66 and 6 136 ()) In some cases the assessment for reference to the High Court reference to the assessment was argued that an appeal was filed in the appellate tribunal for reference which was no…
- C.I.R., (LEGAL), R.T.O., RAWALPINDI v. WASEEM IQBAL ANSARI 2011 PTD 1455
Selection of Trial for Audit Section 177 (4) The first appellate authority, following the High Court's decision, declared it unlawful that no notice was issued to the taxpayers before the selection of…
- AZIZ BROTHERS, RAWALPINDI v. COLLECTOR SALES TAX, RAWALPINDI 2011 PTD 1505
Sections 3 (1) (3), 2 (25), 2 (47), 6 (2), 7, 8, 14, 21, 22 (1), 23, 25, 26, 34, 36 (1), 45 B (2), 49 and 53 Sales Tax Registration Rules, 2005 Section RO 485 (I) / 2004 Dated 12 6 2004, Part V Tax Ju…
- PAKISTAN TELEVISION CORPORATION LTD. (P.T.V.C.L.), ISLAMABAD v. COLLECTOR (ADJUDICATION), COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE 2011 PTD 1513
Sections 3, 2 (20), 3B, 4 (3) and the first Schedule to the Central Excise Rules, 1944, R10 (1), 96ZZ and 210 (2) Sales Tax Act (VII of 1990), Section 3 , 6, 14, 23, 26, 33 (2CC), 33 (3) and 36 (2) of…
- COTTON ARTS (PVT.) LTD. v. COLLECTOR SALES TAX, FAISALABAD 2011 PTD 1548
Receiving tax on certain items at Articles 2 (47), 7A & 46AV and additional prices did not take into account the fact that the appellant's supplying commission was an agent and was thus registered. ? …
- MYKA STEEL (PVT) LTD. v. COLLECTOR, SALES TAX & FEDERAL EXCISE, PESHAWAR 2011 PTD 1588
Appeal taxpayers accused of delaying the passing order on short payment of Sections 2 (46), 33 (2cc), 34, 36, 45 and 46 sales tax, alleging that they had made sales tax Made a short payment and after …
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