Law: Income Tax Ordinance, 2001

Section: 4B,43,122(5A)

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)- -Ss.43 read with S. 122(5-A)-Constitution of Pakistan, Art. 199- Constitutional jurisdiction of High Court-Scope-Show-cause notice-Maintainability of Constitutional petition against a show-cause notice issued by a Public Department/Functionary-Scope-Issuance of a show-cause notice did not amount to an adverse action- Constitutional petition against mere issuance of show-cause notice was not maintainable unless the same was wholly without jurisdiction and in violation of a statute-Where there existed no exceptional circumstances which would warrant interference in a show-cause notice, then such Constitutional petition was not maintainable- Contention that under garb of a show-cause notice coercive action would be taken against a petitioner was a mere apprehension and High Court in its constitutional jurisdiction could not act upon mere apprehensions. 2018 PTD 287; Mir Nabi Bakhsh Khan v. Branch Manager, National Bank of Pakistan Jhatpat and others 2000 SCMR 1017; Zaver Petroleum Corporation Limited v. Federal Board of Revenue 2016 PTD 2332; Al-Ahram Builders (Pvt.) Ltd. v. Income Tax Appellate Tribunal 1993 SCMR 29; Pakistan Tobacco Company Limited v. Government of Pakistan 1993 SCMR 493; Deputy Commissioner of Income Tax/Wealth Tax, Faisalabad v. Punjab Beverage Company (Pvt.) Ltd. 2007 PTD 1347; Irum Shah Shahadi v. Principal School of Nursing, Mayo Hospital, Lahore 2017 PLC (C.S.) 943; Apna T.V. Channel (Private) Limited v. Pakistan Electronic Media Regulatory Authority 2017 CLC 199 and Muhammad Aslam v. Federation of Pakistan and others 2017 PTD 803 ref. THIS ORDER PASSED BY: ATHAR MINALLAH, CHIEF JUSTICE:---.--- Through this order, we propose to decide intra Court Appeals Nos. 214/2019 to 216/2019, since they entail common questions of law and fact. 2. Through the said appeals, the appellant, Mari Petroleum Company Limited has impugned the judgment dated 29.04.2019, passed by the learned Judge-in-Chambers, whereby Writ Petitions Nos. 1946/ 2017, 1991/2018 and 394/2019, were dismissed as not maintainable. In the said writ petitions, the appellant had challenged show-cause notices issued under Section 4B read with Section…

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