KARACHI: A two-member bench of The Sindh High Court (SHC) disposed of income tax reference application (ITRA) in favour of taxpayer and against appellant filed by Commissioner Inland Revenue against M/s Tourism Promotion Service Pak Limited.
On 19 May 2022, during the hearing, Fauzia Murad, Advocate holds brief for Dr. Shahnawaz Memon, Advocate for the appellant and Abid H. Shahan Advocate for the respondent attended the court.
During the hearing, court proceeded income tax reference application No 217/ 2012. Counsel for the respondent states that similar questions of law came up hearing in ITRA No 158/ 2013, which pertains to the assessment year 2002-2003, whereas the present reference application pertains to the subsequent year 2004.
He states that since the assesse is the same, the questions of law are the same, hence, the instant IRTA may be decided in the same terms as decided vide order dated 5/9/2019. The counsel for the department could no controvert the said position.
Wer therefore, under the circumstances, dispose of the present ITRA in the same terms as decided in ITRA No 158/ 2013 by answering both the questions in affirmative I,e against the department and in favor of the taxpayer.
Let a copy of this order be sent to registrar tribunal under the seal of this office, instant income tax reference application disposed of”.
