Law:

Section:

Income Tax Ordinance (XLIX of 2001)- - S.122- Constitution of Pakistan, Art.199- Constitutional jurisdiction of High Court- Amendment in assessments- Show-cause notice under S.122 of Income Tax Ordinance, 2001- Factual controversy- Scope- Petitioner taxpayer impugned show-cause notice under S.122 of Income Tax Ordinance, 2001 whereby petitioner's tax- exempt status under a Double Taxation Treaty had been called in question by Department- Validity- No case of abuse of process or want of jurisdiction was manifest in impugned show-cause notice and there existed no reason to consider same as mala fide, unjust or prejudicial towards petitioner- Questions as to petitioner's status under Double Taxation Treaty and availing of tax emptions rested on conflicting facts leading to divergent interpretations and such disputed questions of fact were not amendable for determination under Constitutional jurisdiction of High Court- High Court observed that petitioner ought to place its case without limitations before forum denoted in impugned show-cause notice and directed Department to conclude same with a speaking order- Constitutional petition was disposed of, accordingly. 1971 PTD 1; 2009 SCMR 1279; 2000 SCMR 201; 2003 PTD 1285; 2007 PTD 1347; 2015 PTD 2168 and 2019 PTD 1678 ref. Dr. Seema Irfan and others v. Federation of Pakistan and others PLD 2019 Sindh 516; K-Electric Limited and others v. Federation of Pakistan and others C.P. D-4346 of 2017; 2016 CLC 1; 2015 PLC 45; 2015 CLD 257; 2011 SCMR 1990; 2001 SCMR 574; PLD 2001 SC 415 and Province of Sindh v. Abdul Sattar Arbani (C.P. 654-K of 2018) rel. JUDGMENT: AGHA FAISAL, JUSTICE:---.--- The present petition assails a show cause notice dated 21.03.2018 ("Impugned Notice") issued by the Federal Board of Revenue, pursuant to section 122 of the Income Tax Ordinance, 2001 ("Ordinance"), whereby the petitioner has been provided an opportunity and a forum to present its case. controversy rests upon the Impugned Notice which calls the petitioner's tax exemption claim into question and provides an opportunity thereto to dispel the impression arisen as a consequence of audit proceedings. Instead of availing the opportunity…

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