| Citation(s) |
|---|
| 2017 SLG 1653 2017 SLD 1653 2017 SCMR 1159 |
Supreme Court of Pakistan
Civil Petitions Nos. 569-K and 570-K of 2016, decision & hearing Date : 13-03-2017 (Against the judgment Dated 13.06.2016 of the High Court of Sindh, Karachi passed in ITRA No. 190 of 2012, Constitutional Petition No. D-2302 of 2011)
MAQBOOL BAQAR, JUSTICE, IJAZ UL AHSAN, JUSTICE
Muhammad Sarfaraz Metlo, Advocate Supreme Court for Petitioner. Dr. Muhammad Farogh Naseem, Advocate Supreme Court and Mahmood A. Sheikh, Advocate-on-Record for
Respondent.
Civil Petitions Nos. 569-K and 570-K of 2016, decision & hearing Date : 13-03-2017 (Against the judgment Dated 13.06.2016 of the High Court of Sindh, Karachi passed in ITRA No. 190 of 2012, Constitutional Petition No. D-2302 of 2011)
MAQBOOL BAQAR, JUSTICE, IJAZ UL AHSAN, JUSTICE
Muhammad Sarfaraz Metlo, Advocate Supreme Court for Petitioner. Dr. Muhammad Farogh Naseem, Advocate Supreme Court and Mahmood A. Sheikh, Advocate-on-Record for
Respondent.
COMMISSIONER INLAND REVENUE FBR THROUGH COMMISSIONER INLAND REVENUE
VS
M/S. ICI PAKISTAN
Law: Income Tax Ordinance, 1979
Section: 65,66,66-A
Law: Income Tax Ordinance, 2001
Section: 122(5A)
Income Tax Ordinance (XXXI of 1979) [since repealed]---.--- ---.----Ss. 65, 66 & 66-A---.---Income Tax Ordinance (XLIX of 2001), S. 122(5A)---.---Notice issued under S. 122(5A) of Income Tax Ordinance, 2001 for amendment of assessment order---.---Limitation period---.---Notice purportedly issued by the Department under the provisions of S. 122(5A) of the Income Tax Ordinance, 2001, was akin to the notice/proceedings which the Department would initiate in terms of Ss. 66 & 66-A of the Income Tax Ordinance, 1979 as the said notice was issued on the ground that the assessment order was erroneous and prejudicial to the interest of the Revenue---.---Period of limitation provided under Ss. 66 & 66-A of the Income Tax Ordinance, 1979 was four years and the notice issued by the Department in the present case was beyond such period---.---Notice in question could not be held to be issued under S. 65 of the Income Tax Ordinance, 2001 as it was not issued on the basis of some definite information---.---Petition for leave to appeal was dismissed accordingly. Commissioner of Income Tax v. Eli Lilly Pakistan (Pvt.) Ltd. 2009 SCMR 1279 ref. THIS ORDER PASSED BY: MIAN SAQIB NISAR, CHIEF JUSTICE:---.--- The respondent company filed its tax returns for the year 2001-02 and the assessment was finalized under section 62 of the Income Tax Ordinance, 1979 (the Ordinance, 1979) by an order dated 29.05.2002. On 30.12.2004, the Department issued a notice under section 122(5A) of the Income Tax Ordinance, 2001 (the Ordinance, 2001) to the respondent seeking to amend the assessment order dated 29.5.2002. The respondent replied to this subsequent notice on 8.3.2005. However the Department took no further action upon the notice dated 30.12.2004 which was subsequently withdrawn. Finally, on 07.05.2007, a notice under section 122(5A) of the Ordinance, 2001 was issued by the Department stating therein that the date of demerger was not properly appreciated by the assessing officer and thus the assessment order passed on 29.05.2002 is erroneous and prejudicial to the interest of the Revenue. This notice was challenged by the respondents through Writ Petition No. 1094/2007 and during…
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