Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Ordinance, 2001

Section: 120,122

Constitution of Pakistan, 1973-- ----Art. 199--Constitutional Petition--Pendency of Tax Reference--Issuance of show-cause notice--Filling of writ petition--Maintainability--Challenge to--General rule is that a writ petition under Article 199 of Constitution is not maintainable against a show-cause notice--Sole ground agitated by petitioner is that since question involved and/ or raised in impugned notices is pending by way of Tax References before this Court, hence writ petitions under Article 199 of Constitution are not maintainable--Mere pendency of matter before superior Court is no justification for entertaining a petition under Article 199 of Constitution in High Court--Decision of Tribunal against which Tax References are pending before this Court is a split and there is a contrary view as well--Tax References are being heard by Division Bench of this Court; meanwhile holding that Department cannot issue a show-cause notice on issue involved or if they do, petition under Article 199 of Constitution is directly entertainable tantamount to make a statutory provision providing machinery for issuance of notice and effecting recovery redundant which can never be case--In view of above background, mere pendency of Tax References is no bar for notice issuing authority to proceed further in matter and /or petitioner agitates matter directly before this Court--Since arguments were addressed only to extent of maintainability of petition under Article 199 of Constitution, hence findings have been rendered to said extent only--Petition was dismissed. 1996 SCC (1) 327 & 1996 AIR 691, ref. THIS JUDGMENT DELIVERED BY: AAMER FAROOQ, JUSTICE---.--- This judgment shall decide the instant petition as well as W.P. No. 1061/2016 and W.P. No. 1453/2019 as common questions of law and facts are involved. 2. The petitioner in all the petitions have challenged the show-cause notices issued to it (W.P. No. 1750/15 dated 27.05.2015), (W.P. No. 1061/16 dated 25.02.2016) and (W.P. No. 1453/19 dated 07.03.2019). At the outset, the preliminary objection was raised regarding the maintainability of the writ petitions against the impugned notices which are in the nature of show-cause…

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