Law: Income Tax Ordinance, 2001

Section: 111(1)(b),114,120,121,122(2),122(5),214A ,Clause(82) ofPart-IV oftheSecond Schedule

Law: Federal Excise Act, 2005

Section: 43

Law: Sales Tax Act, 1990

Section: 74

Law: Constitution of Pakistan, 1973

Section: 199

ORDER The Petitioner has filed this petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (the "Constitution") with multiple prayers mentioned in the prayer clause. 2. Learned counsel for the Petitioner submits that the Petitioner is a taxpayer and filed the return of total income tax for the Tax Year 2014 electronically under Section 114 of the Income Tax Ordinance, 2001 (the "Ordinance") with the concerned Regional Tax Office on 02nd of December, 2014 and subsequently, he also filed income tax return for the Tax Years 2015, 2016 / and 2017. He further submits that under Clause (82) of Part-IV of the Second Schedule to the Ordinance, which has now been omitted through the Finance Act, 2016, the Petitioner was not supposed to submit the wealth statement and its reconciliation with the income tax return filed for the Tax Year 2014 because of the amount less than rupees one million, however, after the amendment in the Ordinance, he duly filed the wealth statement for the Tax Year 2015 onwards but despite that the Deputy Commissioner Inland Revenue, Sargodha, the Respondent No.1, issued the notice under Section 122(9) read with Sections 111(1)(b) and 122(5) of the Ordinance to the Petitioner on 10th of January, 2017 with certain queries regarding submission of assets. He pleads that after issuance of the aforesaid notice no mandatory notice of hearing or any other proceedings were conducted in the matter until 19th of June, 2020 by the Respondents but on 20th of June, 2020, a reminder was also issued to him to file reply of the said notice, which he duly submitted with certain objections/reservations, however, no final order has been passed in the matter by the competent authority so far. 3. Mr. Naveed A. Andrabi, ASC goes on to argue that today the Petitioner is before this Court with the prayer of declaring the letter dated 30th of June, 2020, issued by the Secretary (IR-Operations), Federal Board of Revenue, Islamabad, the Respondent No.4, whereby general condonation of limitation under Section 214A of the Ordinance read with Section 74 of the Sales Tax Act, 1990 and Section 43 of the Federal Excise Act, 2005 has been granted upto…

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