Appellate Tribunal Inland Revenue
2024
THLN 1036
2024 PTD 750 | (2022) 126 TAX 277
Laws Cited
Income Tax Ordinance, 2001 | General Clauses Act, 1897
Sections
129(2)(a),171,171(1) | 9

THE CIR, LTU, LAHORE

VS

ALLIED BANK LIMITED, LAHORE

Petitioner(s) by: Talib Hussain, DR., for the Appellant.
Respondent(s) by: Mansoor Beg, Advocate for the Respondent.
Present: IJAZ UL AHSAN, MUNIB AKHTAR AND SAYYED MAZAHAR ALI AKBAR NAQVI, JUSTICE
ORDER:

DR. SHAHID SIDDIQ, ACCOUNTANT MEMBER:---These departmental appeals arise from orders of learned Commissioner Inland Revenue (Appeals)s dated 27.10.2014 and28.10.2014 adjudicating appeals against orders passed under section 171 of Income Tax Ordinance, 2001 [�The Ordinance�] as detailed below:-S.No.ITA No.Assessment/ Tax yearDate of order of CIR(A)Date of order u/s 171(1)1.2785/LB/20141997-9828.10.201427.03.20142.2786/LB/20141998-99-do--do-3.2787/LB/20141999-00-do--do-4.2788/LB/20142001-02-do--do-5.2794/LB/20142000-01-do--do-6.2789/LB/20142002-03-do--do-7.2790/LB/20142003-do--do-8.2791/LB/20142004-do--do-9.2792/LB/20142006-do--do-10.2793/LB/20141999-0027.10.201415.05.201411.2795/LB/20142005-do--do-12.2796/LB/20142006-do--do-13.2797/LB/20142007-do--do-14.2798/LB/20142009-do--do-15.2799/LB/20142010-do-29.04.20142. There is following common ground in all these appeals:That the Commissioner Inland Revenue (Appeals) was not justified to remand back the proceedings in view of section 129(2)(a...

2024 THLN 1036
Appellate Tribunal Inland Revenue
(2024 PTD 750 | (2022) 126 TAX 277)

PRESENT:
IJAZ UL AHSAN, MUNIB AKHTAR AND SAYYED MAZAHAR ALI AKBAR NAQVI, JUSTICE

THE CIR, LTU, LAHORE
VS
ALLIED BANK LIMITED, LAHORE

Petitioner(s) by: Talib Hussain, DR., for the Appellant..

Respondent(s) by: Mansoor Beg, Advocate for the Respondent..

Law: Income Tax Ordinance, 2001
Sections: 129(2)(a),171,171(1)

Law: General Clauses Act, 1897
Sections: 9

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2024 PTD 750 | (2022) 126 TAX 277