Law:

Section:

Income Tax Rules, 2002 - Rule: 183(1) & 183(2) - Show Cause Notice - Recovery of Tax - matter already subjudice before Tribunal and stay order granted - Issuance of warrant of arrest by CIR - Validity - Whether respondents have not adopted legal course, which otherwise is provided under provisions of Income Tax Ordinance, 2001 and Income Tax Rules for recovery of impugned demand, as provided under Chapter XVIC part 1 to part IV) whereas no reasonable opportunity has been provided to petitioner in this regard - Held yes - Whether stay was granted by Appellate Tribunal, whereas, Show Cause notice issued under Rule 183(1) of Income Tax Rules, 2002 was suspended by Appellate Tribunal till decision of main appeal - Held yes - Whether since CIR after having realized legal position has stated that warrants of arrest against petitioners have already been withdrawn and has further assured that he will be careful in future, therefore, his apology is accepted and petition is accordingly disposed of as not pressed - Held yes. Stay was granted by the Appellate Tribunal, whereas, the show cause notice issued under Rule 183(1) of the Income Tax Rules, 2002 was suspended by the Appellate Tribunal, till decision of the main appeal. However, in spite of such fact the impugned warrants of arrest under Section 183(2) have been issued by the Commissioner Inland Revenue, Zone-I, RTO-II, Karachi, even without issuing show cause notice under Rule 183(1) of Income Tax Rules, 2002. It has been further observed that before resorting to such extreme measure for the recovery of the impugned demand, the respondents have not adopted the legal course, which otherwise is provided under the provisions of Income Tax Ordinance, 2001 and the Income Tax Rules, 2002 for the recovery of the impugned demand, as provided under Chapter XVI (Part I to Part IV) whereas, no reasonable opportunity has been provided to the petitioner in this regard. We may further observe that the public functionaries, particularly Revenue Officers who are responsible to administer taxing laws, are required to perform their duties and administer the revenue laws in such a manner, which may promote the purpose of the…

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