Law: Income Tax Ordinance, 2001

Section: 122(5A),122(9)

Income Tax Ordinance (XLIX of 2001)----S. 122(5-A), 122(9)-Coercive measures, restraining of-Authorities issued show cause notice and rejected objections taken by taxpayer- Notice of demand raised by authorities was assailed by taxpayer before appellate authority-Grievance of taxpayer was that neither any interim relief was granted nor appeal was decided within a period of thirty days-Validity-Appeal filed by taxpayer was not taken up for hearing and Appellate Tribunal was not functioning-Appeals were being adjudicated only under directions passed by High Court in exercise of Constitutional jurisdiction-Plea raised by taxpayer was that if interim reprieve was not granted, taxpayer would be subjected to coercive measures by authorities-Validity-High Court directed authorities to decide appeal of taxpayer expeditiously, preferably within a period of sixty days and granted temporary relief to taxpayer, as stopgap measures-High Court further directed that until decision on taxpayer's appeals, no coercive measures will be taken against it- Constitutional petition was allowed accordingly. Messrs Pearl Continental Hotel, Lahore v. Customs, Excise and Sales Tax Appellate Tribunal, Lahore and another 2005 PTD 1368, Karachi Shipyard and Engineering Works Limited, Karachi v. Additional Collector, Customs, Excise and Sales Tax (Adjudication-Ill), Government of Pakistan, Karachi and 2 others 2006 PTD 2207 and Sun- Rise Bottling Company (Pvt.) Limited v. Federation of Pakistan and 4 others 2006 PTD 535 ref. THIS ORDER PASSED BY: MIANGUL HASSAN AURANGZEB, J.-Through the instant Writ Petition, the Petitioner, Mari Petroleum Company Ltd., is seeking the issuance of a Writ, primarily to respondent No. 1 (Appellate Tribunal Inland Revenue), for the expeditious disposal of its appeal and application for interim relief against the order dated J8.04.2016, passed by respondent No.2 (The Commissioner Inland Revenue), Islamabad. 2. The record shows that on 02.03.2015, a Show Cause Notice was issued to the petitioner, under Section 122(5A) read with Section 122(9) of the Income Tax Ordinance, 2001, for tax year 2014. On 24.03.2015, the petitioner sent a reply to the said Show Cause…

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