Income Tax Ordinance (XLIX of 2001)----S. 175---Authorization Order---Maxim Absoluta sentential expositore non indiget---Applicability---Provisions of laws from different fiscal statutes cannot be read as part of S.175 of Income Tax Ordinance, 2001, which is offensive to the textual meaning of S. 175 of Income Tax Ordinance, 2001---Maxim Absoluta sententia expositore non indiget which means plain words need no exposition, is applicable, as there is no ambiguity in the text.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Lahore High Court | 2024 | OUTFITTERS STORES (PRIVATE) LIMITED THROUGH DIRECTOR Vs FEDERATION OF PAKISTAN THROUGH SECRETARY REVENUE DIVISION, FBR AND 2 OTHERS |
Income Tax Ordinance, 2001
Ss.175,177,175(1)(a)
Criminal Procedure Code 1898
Ss.103 Sales Tax Act, 1990 Ss.11 Constitution of Pakistan, 1973 Ss.199 |
Maxim Absoluta sentential |