Law:

Section:

(A) Income Tax Ordinance, 2001 (XLIX of 2001) - Sections: 113 113(2)(c), 122(1), 122(4), 122(9), 122 (5A), 127, 131 & 133 Constitution of Pakistan, 1973 - Constitutional petition Minimum tax on income - Amendment of assessment - Benefit of section 113(2)(c) not likely to be allowed - Show Cause Notice - Apprehension of decision of cases in terms of dicta laid down in Kassim Textile Mills case - Alternate remedy provided under ordinance not availed of - Maintainability of constitutional petition - It is contended by counsel of petitioners that remedy of appeal is illusionary on account of that matter in issue has been decided by Sindh High Court and respondents will decide issue on basis of said - It is further argued that remedy available under statute is no longer efficacious or adequate, petitions are maintainable Synopsis - Whether Income Tax Ord: 2001 is comprehensive code which specifically provides for remedy of appeal before CIR(A) u/s 127 - Held yes - Whether against orders of CIR(A) remedy u/s 131 of Ordinance is provided being appeal before Appellate Tribunal and against said order, remedy is in form of Reference u/s 133 is provided for under Ordinance, which is remedy before High Court, in which questions of law can be decided - Held yes - Whether Supreme Court held that constitutional petition was maintainable in presence of alternate remedy, if that remedy was illusionary in nature Held yes - Whether petitioners have filed petitions on basis of apprehension because they have come against 'Show Cause Notice without filing any reply - Held yes - Whether there is no adverse order against petitioners and question whether Kassim Textile Mills case is relevant, has not yet ripened Held yes - Whether no substantive right of petitioners has been infringed and at this stage it is preemptive argument to urge that their cases will be decided as per Kassim Textile Mills case - Held Yes. (B) Income Tax Ord: 2001 (XLXI of 2001) - Sections: 113, 113(2)(c), 122(5A) - Constitution of Pakistan, 1973 - Art. 199 - Constitutional petition - Amendment of assessments - minimum tax on income - Benefit of section 113(2)(c) denied - Appeals pending with appellate…

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