| Citation(s) |
|---|
| 2013 SLG 1164 2013 SLD 1164 2013 PTD 1012 |
Sindh High Court
Constitutional Petitions Nos.D-3048, D-2061, D-2180, D-2643, D-2648, D-3496, D-3624, D-3625, D-1866, D-1807, D-1867, D-1806, D-1924, D-1946, D-1947, D-2001, D-2002 and D-2003 of 2010, D-11, D-12, D-229, D-3582, D-3953, D-3954 and D-2705 of 2011 and D-231
FAISAL ARAB, JUSTICE NADEEM AKHTAR, JUSTICE
Muhammad Farogh Naseem, Advocate. Naveed Andrabi and Anwar Kashif, Advocates. Saleem Mangrio, Advocate. Chaman Lal, Advocate. Muhammad Usman, Advocate Muhammad Altaf Mun, Javed Farooqi, Kafeel Abbasi Advocates.
Constitutional Petitions Nos.D-3048, D-2061, D-2180, D-2643, D-2648, D-3496, D-3624, D-3625, D-1866, D-1807, D-1867, D-1806, D-1924, D-1946, D-1947, D-2001, D-2002 and D-2003 of 2010, D-11, D-12, D-229, D-3582, D-3953, D-3954 and D-2705 of 2011 and D-231
FAISAL ARAB, JUSTICE NADEEM AKHTAR, JUSTICE
Muhammad Farogh Naseem, Advocate. Naveed Andrabi and Anwar Kashif, Advocates. Saleem Mangrio, Advocate. Chaman Lal, Advocate. Muhammad Usman, Advocate Muhammad Altaf Mun, Javed Farooqi, Kafeel Abbasi Advocates.
MESSRS SHELL (PAKISTAN) LTD. THROUGH ASSOCIATE LEGAL COUNSEL
VS
PAKISTAN THROUGH SECRETARY REVENUE DIVISION AND 2 OTHERS
Law: Income Tax Ordinance, 2001
Section: 2(3),114,120,122,209,210,211
Law: Constitution of Pakistan, 1973
Section: 199
(a) Income Tax Ordinance (XLIX of 2001)--- ---Ss.209, 210, 120, 122 211 & 2(3)---Constitution of Pakistan, Art.199--Constitutional petition---Amendment in assessment---Delegation of powers and functions of Commissioner Inland Revenue to Additional Commissioner Inland Revenue---Scope and object---Competence of Additional Commissioners to issue notices to taxpayers under S. 122 of the Income Tax Ordinance, 2001 for amendment in assessments---Petitioner (taxpayers) impugned notices for amendment in their assessments, on the ground that same were issued by Additional Commissioners, Inland Revenue who were not competent to make amendment in assessments of the petitioners---Contention of the petitioners (taxpayers) was that once a tax return was filed by a taxpayer under S. 114 of the Income Tax Ordinance, 2001 and said return had been deemed to be an assessment order of the Commissioner, Inland Revenue under provisions of S. 120(1) of the Ordinance, thereafter an officer subordinate to the Commissioner Inland Revenue, such as Additional Commissioners, Inland Revenue, could not revise the same under S. 122 of the Income Tax Ordinance, 2001---Validity---To effectively and efficiently deal with the practical aspects of scrutinizing tax returns, powers and functions of the Commissioner Inland Revenue could be delegated to an officer subordinate to him and said object was achieved under the provisions of Ss.209, 210 read with Ss. 2(12) and 211 of the Ordinance---Delegation of powers of the Commissioner Inland Revenue were invoked out of sheer need of the Income Tax Department as scrutiny of tax returns which was an onerous and time consuming task, needed a lot of man-hours and application of mind which could not be completed within reasonable time if left only to be done by the Commissioner Inland Revenue, therefore, petitioners' contention that the delegation of powers by the Commissioner Inland Revenue to Additional Commissioners, amounted to abdication of his powers, had no force---Deeming provisions of S. 120(1) of the Ordinance whereby filing of return of income was taken as assessment income made by the Commissioner Inland Revenue were only for the reason that…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492