KARACHI: The Sindh High Court (SHC) issued notice to M/s English Boot House Pvt Ltd on an income tax reference application filed by Commissioner Inland Revenue Zone-II Large Tax Payers Unit challenging the impugned judgment of the appellate tribunal over recovery of Rs20million from M/s English Boot House Pvt Ltd.
While hearing the application, a two-member bench, headed by Justice Aqeel Ahmed Abbasi, also directed it to file its para-wise comments on next date of hearing.
Earlier, counsel for the applicant stated in the income tax reference application that a show cause notice was issued to the above named taxpayer in short payment of sales tax to the tune of Rs20million under Section 11 (2) and 34 of the Sales Tax Act-1990. However being aggrieved, taxpayer approached the Commissioner Inland Revenue Appeals-I.
According to the applicant, after the hearing, Commissioner Inland Revenue Appeals-I rejected the appeal and maintained applicant’s order, however being aggrieved on the order of the Commissioner Inland Revenue Appeals-I, taxpayer filed an appeal before appellate tribunal which without going through the facts and legal points annulled the order of Deputy Commissioner Inland Revenue and Commissioner Inland Revenue Appeals-I.
Citing M/s English Boot House Pvt Ltd as respondent, counsel for the applicant pleaded with the court to declare that order of the appellate tribunal is illegal and arbitrary and court also may set aside the said order.