PRESENT:
QAZI FAEZ ISA, JUSTICE and SYED MANSOOR ALI SHAH, JUSTICE
Petitioner(s) by: Dr. Farhat Zafar, Advocate Supreme Court, Ch. Akhtar Ali, Advocate-on-Record along with Syed Hassan Sardar, Additional Commissioner, FBR and Naeem Hassan, Secretary (Lit), FBR.
Respondent(s) by: Nemo.
Law: Income Tax Ordinance (XLIX of 2001)
Sections: 53(1)(b), 153, 153(1)(c), 153(9)
Law: Federal Board of Revenue Act, 2007
Sections: 3, 4
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: 2022 PTD 1673 | (2022)126 TAX 438