ISLAMABAD: Appellate Tribunal Inland Revenue (ATIR) heard a couple of important tax references during fourth week of January which were remanded back by the Islamabad High Court (IHC) in recent days.
These cases were filed by appellants, M/s Pak Telecom Mobile Limited and M/s Mustehkam Cement (Private) Limited. ATIR Accountant Member Dr Ghulam Mujtaba Bhatti heard the cases. M/s Pak Telecom Mobile Limited had challenged recovery a notice issued to it under the head of outstanding income tax by the LTU, Islamabad. The company had submitted that the department had issued the demand for the tax year 2013 under the head of income tax under provisions of Income Tax Ordinance, 2001.
The Federal Board of Revenue (FBR), officers of LTU including Commissioner Inland Revenue, Commissioner Inland Revenue (Appeals) and Appellate Tribunal Inland Revenue (ATIR) were made respondents in the case.
Pakistan Telecom Mobile Limited prayed that the assessment order issued by the LTU officer was illegal, unlawful and without legal grounds.
The appellant had submitted before the court that the impugned order was issued under mala fide intentions and had no legal standing or authority and the court may decide on relief which it deemed appropriate in this regard. It also stated that due legal course was not followed by the department in issuing the order.
M/S Mustehkam Cement had also challenged a recovery notice issued by the LTU, Islamabad.
Complaints by these appellants, challenging different show cause notices issued by the field offices of Federal Board of Revenue, had been earlier taken by the ATIR.
However, the court again remanded back the cases for detailed decision or rehearing when the appellants approached the IHC against announcements made by tribunals.
