Law: Income Tax Ordinance, 2001

Section: 127,131

[Income Tax Ordinance (XLIX of 2001)]..........Sections 127, 131,, Tax demand,, Recovery,, Miscellaneous Applications,, Grant of Stay,, Main appeal was pending for decision before first appellate authority,.. Merits of the case were to be thrashed in detail in main appeal, the department was resorting to coercive measures, hence the business activity of the Taxpayer were being hampered, and it is not the desire of the tax laws to hamper the business activity of tax-payers through burdening it with liability which was still under clouds and yet to be decided,, During the currency period of petitioner's pending appeal, premature recovery of impugned dues was harsh and contrary to rule laid down in the case referred supra,, Tribunal granted stay for 60 days against the recovery of tax demand,.. As the stay petition was disposed off, main appeal against the order of refusal of stay for granting stay had become infructuous after grant of stay petition, hence, same stood dismissed,, M/s. Sunrise Bottling Co. (Pvt.) Ltd. Versus Federation of Pakistan (2006 PTD 535) referred. JUDGMENT These miscellaneous applications have been filed by the Taxpayer for grant of stay against the recovery of aggregate outstanding tax demand amounting to Rs. 2,711,893/- till the decision of the main appeal which is pending for adjudication before First Appellate Authority. 2. Learned AR states that department is pressing hard for payment of outstanding tax demand. He also states that Taxpayer has a good prima facie an arguable case. Balance of convenience also lies in favour of the applicant. In the end learned AR has prayed that stay against recovery of illegal demand may kindly be granted till the decision of main appeal pending before learned first appellate authority. 3. On the other hand learned DR opposed for grant of stay on…

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