Lahore High Court
2025
THLN 647
2025 PTD 932
Laws Cited
Sales Tax Act, 1990 | Income Tax Ordinance, 2001
Sections
46,47(2) | 131,133

Rukshanda Asad

VS

Commissioner Inland Revenue and others

Petitioner(s) by: Mr. Muhammad Mohsin Nazir, Advocate
Respondent(s) by:
Present: (JAWAD HASSAN) (MIRZA VIQAS RAUF) JUDGE
ORDER

Hafiz Muhammad Idrees, Advocate for the applicant in STR No.21/2024.M/s Malik Itaat Hussain Awan and Manzoor Hussain, Advocates for respondents-department along with Yousuf Khan, Section Officer, I.R (Legal) H.Q. RTO, Rawalpindi.Instant Larger Bench is constituted under the orders of Hon'ble Chief Justice, in the backdrop of ‘order of referral' dated 03.12.2024. Context is explained by reproducing the operative part of the order, which reads as,"We have noted that the moot point previously has been dealt with by different learned Division Benches in S.T.R No.36731/2024 andS.T.R No.34742/2024, wherein one Division Bench held that right of appeal/reference application stands crystallized on the date when show cause notice is issued and the order-in- original is passed. On the contrary, the view of other learned Division Bench is that such right would ensue from the date of passing of the impugned order under challenge in appeal. Leaving aside other questions arising from the above note...