Law: Income Tax Ordinance, 2001

Section: 12,138(1),161,161(1),161(1A)

Income Tax Ordinance, 2001”Ss.161 127”Constitution of Pakistan, Art. 199”Constitutional jurisdiction of High Court”Scope”Recovery of income tax liability” Adjudication under Income Tax Ordinance, 2001”Limitation for filing of appeals”Scope”Petitioner/taxpayer impugned assessment order whereby he was held liable to pay a certain amount on account of failure to pay tax collected and deducted and sought to restrain Department from initiating recovery proceedings on basis of said assessment order”Contention of petitioner, inter alia, was that he had filed appeal against said assessment order in terms of S.127 of Income Tax Ordinance, 2001, which could not be filed within time, however, his application for condonation of delay was pending and such delay be condoned”Validity”Petitioners request to direct Department to condone delay in filing of appeal was not tenable as same could not be done in Constitutional jurisdiction of High Court”High Court observed that in interest of justice, it would be proper for Department to be restrained from effecting recovery of disputed tax liability until decision on petitioners application for condonation of delay” Constitutional petition was disposed of, accordingly. ORDER MIANGUL HASSAN AURANGZEB, JUSTICE:---.--- Through the instant writ petition, the petitioner seeks the issuance of a writ declaring the impugned recovery notice dated 02.02.2021 issued by respondent No.3 (Assistant/Deputy Commissioner (Withholding Tax) Inland Revenue) to be illegal and without lawful authority. Furthermore, the petitioner seeks a direction to respondent No. 1 (Commissioner Inland Revenue) to condone the limitation period for filing of appeal enabling the petitioner to file appeal against the impugned ex-parte order dated 31.12.2020. 2. It is inter alia contended that the petitioner is an individual and engaged in the services of transpiration at Islamabad; that respondent No.3 vide its notice dated 07,10.2019 issued in terms of Section 161(1A) of the Income Tax Ordinance, 2001 (“the 2001 Ordinance”) observed that the transactions alleged to have been made by the petitioner were without deducting the withholding tax as a result of which a loss has…

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