Law: Law Reforms Ordinance, 1972

Section: 3

Law: Income Tax Ordinance, 2001

Section: 140

Law Reform Ordinance, 1972 (XII of 1972)-- ----S. 3--Income Tax Ordinance, 2001, S. 140--Constitutional petition--Dismissed--Issuance of notice--Demanding of amount--Pendency of refund claim--Determination of refund claim--Pendency of appeal before commissioner inland revenue--Modification of order--Direction to--We are inclined to direct appellant to raise refund claim before Respondent No. 4, where his appeal is already pending and said respondent is directed to expeditiously decide same preferably within a period of 60 days from receipt of order of this Court--Appeal was disposed of. THIS ORDER PASSED BY: MUZAMIL AKHTAR SHABIR, JUSTICE---.--- Through this Intra Court Appeal, the appellant has called in question the order dated 07.11.2018 passed by learned Single Judge in Chambers, whereby the constitutional petition, filed by the appellant, was dismissed. 2. It has been argued on behalf of the appellant that Respondent No. 5 had issued notice dated 09.09.2013 under Section 140 of the Income Tax Ordinance, 2001 ("Ordinance") demanding an amount of Rs. 205,578,550/- whereas the refund claim of the appellant for larger amount is still pending undetermined by the respondents and it would be appropriate to adjust the said amount instead of raising demand against the appellant which is without any legal justification. Consequently prays that the order passed by the learned Single Judge, dismissing the constitutional petition, be set-aside, demand notice be declared as without jurisdiction and amount of the appellant received forcibly be returned. 3. On the other hand, learned Law Officer as well as learned counsel for Respondent No. 5 defend the impugned order and…

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