Case Details

Citation(s)
2021 SLG 2816 2021 SLD 2816 (2021) 124 TAX 389
Islamabad High Court
CM No. 480/2021 in I.T.R No. 04/2015 CM No. 481/2021 in I.T.R No. 01/2017, CM No.482/2021 in I.T.R No. 39/2018, CM No. 479/2021 in I.T.R No. 40/2018 and CM No. 477/2021 in I.T.R No. 41/2018 decided on 05.05.2021
MOHSIN AKHTAR KAYANI, JUSTICE, FIAZ AHMAD AN/WN, JANDRAN, JUSTICE

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M/S TELENOR PAKISTAN (PVT.) LTD.

VS

APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD & OTHERS

Law: Income Tax Ordinance, 2001

Section: 133

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Section 133 - Income Tax References have been decided through consolidated and answered in negative - Applicant seeking restraining order qua recovery of tax amount for next 60 days to avail appropriate remedy before Supreme Court - Validity - FACTS Through all these CMs, applicant M/s Telenor Pakistan (Pvt.) Ltd. has prayed for grant of sixty days time to enable it to avail remedy before the Apex Court and department may be restrained from recovering tax amount. ARGUMENTS Learned counsel for the applicant contends that all the captioned Income Tax References have been decided by this court through consolidated and answered in negative; that applicant company intends to avail appropriate remedy before the August Supreme Court, therefore, restraining order qua recovery of tax amount may be passed for the next sixty days till the fixation of their case before the August Supreme Court. Learned counsel for the applicant has relied upon 2009 PTD 1880, 2003 YLR 1450 and PLD 2009 Karachi 69. DECISION (A.) Reported s are entirely distinguishable - No restraining order could be passed - CMs are dismissed - The applicant seeks sixty days time to approach the Apex Court and in the meanwhile Income Tax Department may be restrained from recovery of the tax. this request has been made on the basis of reported s referred above. The minute scanning of these reported s clearly spells out that the case of applicant is entirely distinguishable from those case laws and even no restraining order could be passed as it would amount to causing loss to the public revenue, therefore, all the CMs are devoid of merits and the same are hereby dismissed. However, applicant may approach the Apex Court for appropriate remedy, if so advised. Cases Referred to: 2009 PTD 1880, 2003 YLR 1450 and PLD 2009 Karachi 69. JUDGMENT: MOHSIN AKHTAR KAYANI, JUSTICE:---.--- By way of this common order, we intend to decide all the captioned CMs, arising out of one and same order. 2. Through all these CMs, applicant M/s Telenor…
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