UNITED EXPORTS COMPANY, KARACHI versus REGIONAL TAX OFFICER THROUGH COMMISSIONER, ENFORCEMENT AND COLLECTION DIVISION (I), KARACHI
Claims for tax return under Section 66 Sales Tax Return Rules, 2002 Section R676 (I) / 99, 126 1999, RR 679 (I) / 99, Date, 12 6 1999 Rupees 2, 07, 04 , 342 with the request under review under Section RO of 342, treat the Authority as a complete and final expiration of your tax liability in relation to the disputed period and return pending cases between the parties. Accept such a request from the Authority Assisi. In a letter dated 279 2001 addressed to the Special Judge stating that after the payment of such payment, the auditor with the consent of the parties in the pending trial of the assets related to the claim for return in this case. According to the appointment of the Auditor, the report shows Rs 1,12 on 1 st 2001. The amount shown in such report was paid over 2060 by the assessee, which was written by the Assisi through a letter to the Authority in view of the benefits related to the accuracy of the section RO mentioned in section RO. Claim to be returned, dispute / audit / pending a decision or appeal, which will not be payable in return for judicial decision or appeal order under Section R, only as stated in Events may have taken place, but otherwise there was no appeal or decision pending between the parties. While claiming such a refund through Assisi was burning hot and cold on one side, he was relying on the terms and conditions of Section R, while on the other hand he was Was violating the terms of which the party could not complain.
Related judgments — Karachi High Court Sindh, 2011