Law: Income Tax Ordinance, 2001

Section: 122(1),122(5),124,132,132(2A)

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)- -Ss.132-Disposal of appeals by the Income Tax Appellate Tribunal- Taxpayer/petitioner impugned recovery of tax made from it, by the Department-Contention of Department was, inter alia, that Constitutional petition was not maintainable since appeal of the petitioner was pending before the Appellate Tribunal-Validity-Matter was pending before the Appellate Tribunal, and therefore the Tribunal was competent to consider and determine whether or not provisions of Income Tax Ordinance, 2001 had been violated and the Appellate Tribunal was vested with power and jurisdiction to consider and record its finding relating to the questions raised by the taxpayer-High Court observed that an adequate and efficacious remedy was available to the petitioner-Constitutional petition was disposed of, with the observation that the Appellate Tribunal was expected to decide and dispose of the petitioner's appeal within a period of six months, as expressed in S. 132(2A) of the Income Tax Ordinance, 2001. Brothers Engineering (Pvt.) Ltd. v. Appellate Tribunal Sales Tax 2003 PTD 1836 and Sun-Rise Bottling Company (Pvt.) Ltd. Through Chief Executive v. Federation of Pakistan and 4 others 2006 PTD 535 ref. THIS JUDGMENT DELIVERED BY: ATHAR MINALLAH, JUSTICE:---.--- The petitioner has invoked the jurisdiction of this Court under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973 seeking various prayers relating to the recovery of tax. 2. The facts, in brief, are that the respondent No.1 passed an order dated 15-04-2015 under section 122(1) read with section 122(5) of the Income Tax Ordinance, 2001 (hereinafter referred to as the "Ordinance of 2001"). The petitioner filed an appeal before the Commissioner Inland Revenue Appeals-II, Islamabad (hereinafter referred to as the "CIR (A)"). The appeal was partially allowed vide order dated 22-09- 2015. The petitioner assailed the said order before the learned Appellate Tribunal Inland Revenue (hereinafter referred to as the "Tribunal"). The latter vide order dated 12-11-2015 granted an injunctive order and restrained the respondents from recovery of the tax till disposal of the appeal.…

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