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Inland Revenue Appellate Tribunal 2019 Income Tax Ordinance (XLIX of 2001)

2019 PTD 4

Last fact finding forum
M/s. IMRAN PIPE MILLS (PVT.) LIMITED, LAHORE
Appellant
VS
C.I.R., ZONE-IV, R.T.O.
Respondent

Case Laws / Head Notes / Paras

The settled principles regarding administration of justice are that the appellate authorities / judicial and quasi judicial authorities including officials / Administrative or taxing authorities while dispensing justice and exercising judicial or quasi powers are supposed to apply their own mind to the cases and to determine after evaluating those to give that own verdict justified by reasons. We shall also place reliance on the judgment reported as Engro Chemicals Pakistan Limited v. Additional Collector (2003 PTD 777) wherein the Hon’ble High Court has elaborate the matter that the Tribunal is always required to dilate upon all the questions of facts and law agitated before it so that the High Court is not handicapped in deciding the questions of law and if the Tribunal fails to pr...