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Appellate Tribunal Inland Revenue 2013 Income Tax Ordinance (XLIX of 2001)----- proviso---Sales Tax Act (VII of 1990),

2013 PTD 1371

Appeal to Appellate Tribunal---Stay of recovery
C.I.R., Zone-IV, L.T.U., KARACHI
Appellant
VS
PAKISTAN STATE OIL LIMITED, KARACHI
Respondent

Case Laws / Head Notes / Paras

Appeal to Appellate Tribunal---Stay of recovery---Limitation---Departmental Representative contended that Tribunal could grant stay against recovery of tax demand for a period of one hundred and eighty days in aggregate, whereas in the present case one hundred and eighty days had expired and no further stay could be allowed; and that stay order had been allowed without mentioning any period which was against the provisions of law---Taxpayer contended that Tribunal (Accountant Member) confirmed the order of adjudicating authority on three issues while on the fourth issue order-in-original had been set aside by way of remand order; that in contrast Tribunal (Judicial Member) vacated the order on the first three issues and on fourth issue agreed with the Accountant Member; that even if the or...