Law: Income Tax Ordinance, 2001

Section: 114,114(4),115,115(4),120(2),120(4),154( 1),154(4),169,169(3),169(1)(b)

Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Rules, 2002

Section: 39

JUDGMENT Shahid Karim, J:- This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (Constitution) lays a challenge to the order dated 30.08.2013 (impugned order) passed under section 120(4) of the Income Tax Ordinance, 2001 (Ordinance) and also lays a challenge to the notice issued under section 114(4) of the Ordinance (impugned notice). 2. This order shall also decide the connected petitions W.P No.24393/13, W.P No.24402/13, W.P No.24401/13, W.P No.24397/13 and W.P No.32754/13, which involve a common question of law and challenge similar orders made under the Ordinance in terms of section 120(4) as well as notices issued under section 114(4) of the Ordinance. 3. The facts may differ in each case but as stated above, the challenge is to similarly worded orders passed by the respondents as also that a common question of law arises for determination. 4. For the present purposes, the facts in the instant petition (WP No.24400/13) should suffice. It has been stated in the petition that the petitioners are manufacturers and exporters of finished textile goods. The tax of the petitioners is deducted under section 154(1) of the Ordinance on the export proceeds and is deemed as final tax on the income in terms of subsection 4 of section 154 of the Ordinance. The controversy in a nub, is that the petitioners are required to file a statement under section 169 read with section 115 of the Ordinance and are not obliged to file a return under section 114 of the Ordinance. 5. It is admitted on all hands that the petitioners in these petitions have filed statements under section 115(4) and are not obliged to file a return under section 114 of the Ordinance. By the impugned order, however, the Assistant Commissioner, Inland Revenue has passed an order under section 120(2) requiring the petitioners to file a return in terms of section 114 as also to file the audited accounts along with notice to the accounts. It is the case of the department that the petitioner-company was required to submit the audited accounts along with return of final taxation. The learned counsel for the petitioners retorts that the requirement of filing the audited…

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