Law: Constitution of Pakistan, 1973

Section: 10A,199

Law: Income Tax Ordinance, 2001

Section: 120(1),122,122(5A),122(9)

(a) Constitution of Pakistan--- ----Arts. 199 & 10A---Income Tax Ordinance (XLIX of 2001), S.122---Constitutional jurisdiction of High Court---Scope---Show-cause notice issued by Department---Nature---Fundamental Right to fair trial and due process of law---Scope---Factual controversies or factual disputes raised in show-cause notice could not be decided in Constitutional jurisdiction but the same were dominion of a competent authority to decide the fate of a show cause notice after providing ample opportunity of hearing with right to fair trial and then pass orders in accordance with law---In matters of show-cause notice, High Court under Art.199 of the Constitution could not assume a supervisory role in every situation to pass an interim order with directions to an Authority to proceed but to not pass final order till decision of a Constitutional petition or to suspend the operation of show-cause notice for an unlimited period of time or to keep the matters pending for an indefinite period---Challenge to a show-cause notice under Art.199 of the Constitution must be sparing and cautious and High Court under its Constitutional jurisdiction may take up writs to challenge show-cause notice(s) if it found such show-cause notice to lack of jurisdiction, be barred by law or if the same were abuse of process of the court or coram non judice and in such situation, High Court may quash such show-cause notice(s). Allied Engineering v. Commissioner of Income Tax 2015 PTD 2562; Messrs Kurdistan v. Commissioner Income Tax 2014 PTD 339; Commissioner of Income Tax v. Messrs Riverside Chemicals Pvt. Ltd. PLD 2008 SC 446; Commissioner of Income Tax v. Shahanawaz Ltd. 1993 SCMR 73; Commissioner of Income Tax Karachi v. Messrs B.R.R. Investment (Pvt.) Ltd., Karachi 2011 PTD 2148; Messrs Allied Engineering Services Ltd. v. Commissioner of Income Tax 2015 PTD 2562 and Commissioner of Income Tax v. Messrs Eli Lily Pakistan (Pvt.) Ltd. 2009 SCMR 1279 ref. Messrs Ocean Pakistan Ltd. v. Federal Board of Revenue, Islamabad 2012 PTD 1374; Khalid Mahmood Ch. v. Government of the Punjab 2002 SCMR 805; Karachi Buk Storage and Terminals (Pvt) Ltd. v. Collector of Central Excise and Land…