Law: Income Tax Ordinance, 2001

Section: 127,127(1),170

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 170 & 127---Constitutional petition before the High Court against rejection of application for issuance of refunds---Maintainability---Alternate remedy available in the statute---Impugned order rejecting application of petitioner-company for issuance of refunds was passed under S. 170 of the Income Tax Ordinance, 2001---Section 127 of the Ordinance provided that any person dissatisfied with any order passed by the Commissioner or an officer of Inland Revenue under S. 170 may prefer an appeal to the Commissioner (Appeals) against the order ---Alternative remedy of filing appeal being available to the petitioner-company against the impugned order, Constitutional petition was not maintainable. THIS ORDER PASSED BY: MIANGUL HASSAN AURANGZEB, JUSTICE:---.--- Through the instant writ petition, the petitioner, Wi-tribe Pakistan Limited, impugns the order dated 03.02.2016, passed by respondent No. 1 (The Deputy Commissioner, Inland Revenue, Islamabad), whereby the petitioner's application for the issuance of refunds under section 170 of the Income Tax Ordinance, 2001 ("the 2001 Ordinance") for the tax years 2011 and 2013, was rejected. 2. Learned counsel for the petitioner submitted that the petitioner is providing long distance international and wireless local loop internet services in Pakistan, and has been issued a license by the Pakistan Telecommunication Authority; that the petitioner has regularly been filing income tax returns; that the petitioner had claimed refund of various amounts for the tax years 2011 to 2013, and in this regard, on 06.07.2015, applications were submitted under section 170 of the 2001 Ordinance; that instead of processing the petitioner's refund applications, the respondents department started verification of the tax deductions; that even after the verification was completed, a refund order was not passed within a period of sixty days; that respondent No. 3 started proceedings for the amendment of the assessment against the petitioner just to deprive him of the benefit of the refunds; that the refunds claimed by the petitioner were wiped out due to the tax demands created against the…

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