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...
PRESENT:
(JAWAD HASSAN) (MIRZA VIQAS RAUF) JUDGE
Petitioner(s) by: Mr. Muhammad Mohsin Nazir, Advocate.
Law: Sales Tax Act, 1990
Sections: 46,47(2)
Law: Income Tax Ordinance, 2001
Sections: 131,133
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: 2025 PTD 932