Law: Income Tax Ordinance, 2001

Section: 209(1)

Law: Federal Excise Act, 2005

Section: 29

Law: Sales Tax Act, 1990

Section: 30,31

Income Tax Ordinance (XLIX of 2001)-- --S. 209(1)--Sales Tax Act (VII of 1990), Ss. 30 & 31--Federal Excise Act (VII of 2005), S. 29--Transfer of case--Authorities transferred case of assessee from Regional Tax Office to Large Tax Unit (LTU) in respective area but it was again transferred to Regional Tax Office--Plea raised by assessee was that re-transfer order was passed' without issuing any notice and granting any opportunity of hearing--Validity--Generally, office orders did not require opportunity of hearing to be granted to persons concerned--After transfer of jurisdiction by authorities case of assessee was being proceeded by LTU, as was clear from various letters appended with petition-- Propriety demanded that before passing order in question, opportunity of hearing should have been granted to assessee as its case was the only one being re-transferred to Regional Tax Office--Even in administrative matters which adversely affect rights of a person, principles of natural justice were to be complied with--Authorities under S, 209 of Income Tax Ordinance, 2001, Ss, 30 & 31 of Sales Tax Act, 1990, and S, 29 of Federal Excise Act, 2005, did not have absolute jurisdiction to transfer or re-transfer cases--High Court set aside the order passed by authorities--Constitutional petition was allowed in circumstances. Qazi Abdul Jalil v. N.W.F.P. Forest Development Corporation and others 2010 SCMR 1933; Liaqat Ali Chugtai v. F.O.P and others PLD 2013 Lah. 413; Messrs Dewan Salman Fiber and others v. Govt, of NWFP and others PLD 2004 SC 441 and Mrs. Anisa Rehman v. P.I.A.C. and others 1994 SCMR 2232 ref. Government of Pakistan v. Farheen Rashid 2011 SCMR 1; Muhammad Din and others v. Jamal Din and others 2007 SCMR 1091; Chairman, Regional Transport Authority v. Pakistan Mutual Insurance Company Limited PLD 1991 SC 14 and Complaint No. 149/Islamabad/IT(128)/790/2010 rel. JUDGMENT AAMER FAROOQ, J.--Through the instant petition, the Petitioner has assailed order dated 8.10.2015, passed by respondent No.2 whereby the case of the Petitions was transferred from Large Taxpayer Unit (LTU) to Regional Tax Office. 2. The facts, in brief, are that- the petitioner is an…

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