LHC declines jurisdiction on factual assessment of tax refund claims

The Lahore High Court directs the Commissioner Inland Revenue (Appeals) to decide the matter within two months

Lahore: The Lahore High Court (LHC) ruled that factual determinations for income tax refund claims cannot be addressed under its constitutional jurisdiction.

Lahore Electric Supply Company (LESCO)’s counsel informed the Lahore High Court that a notice was issued demanding Rs 205,578,550 from the company. The counsel stated that LESCO’s refund claim for a larger amount remains unresolved.

The court held that determining the refund amount requires a factual assessment, which is outside its constitutional authority. It advised LESCO to take the matter to the Commissioner Inland Revenue, where its appeal is already pending.

The Lahore High Court directed the Commissioner Inland Revenue (Appeals) to decide the matter within two months.

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