Law: Income Tax Ordinance, 2001

Section: 127,128(1A),131

Law: Constitution of Pakistan, 1973

Section: 199,199(4)(b)

Income Tax Ordinance (XLIX of 2001)- -Ss.127, 128(1A) & 131-Constitution of Pakistan, Art.199- Constitutional petition-Alternate remedy-Petitioner/taxpayer filed appeal before Appellate Authority against recovery notice and had sought suspension of notice from High Court under Constitutional jurisdiction-Plea raised by petitioner was that it had not other efficacious or adequate remedy available-Validity-Without waiting any decision from Appellate Authority, for grant of injunction, taxpayer rushed to High Court by filing Constitutional petition, and sought the same relief which had already been prayed for by the taxpayer before Appellate Authority-Taxpayer could reconsider its stance of having no other adequate remedy available to it-High Court declined to interfere in the matter-Constitutional petition was dismissed in circumstances. THIS ORDER PASSED BY: IBAD-UR-REHMAN LOHDI, Justice:---.--- By means of this order, I intend to dispose of W.P.No.283/2017 and W.P.No.284/2017 as in both the matters the question of law and facts are the same. 2. During pendency of the appeal of the present petitioner before the Commissioner (Appeals) Inland Revenue within the meaning of section 127 of the Income Tax Ordinance, 2001 (hereinafter to be called as "Ordinance") not only a restraint order in the shape of a direction to the respondent for withdrawal of recovery notice and recalling of de-freezing order of Bank accounts of the petitioner and directing the respondent not to continue with the recovery proceedings and also to stop the recovery proceedings till decision of the appeal and a further direction to the learned first Appellate Authority to take out of turn the appeal of the present petitioner has been prayed for through present Constitutional petition. 3. In view of section 128(1A) of the Ordinance, the Appellate Authority is competent to stay the recovery of the subject tax. In case the taxpayer or the Commissioner is aggrieved of "an order" passed by the Commissioner (Appeals), such aggrieved person has been provided a further remedy of appeal before the Appellate Tribunal within the meaning of section 131 of the Ordinance. Subsection (5) of section 131 of…

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