Law: Income Tax Ordinance, 2001

Section: 49,161(1A),205

Law: Civil Procedure Code (V of 1908)

Section: 11

Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Rules, 2002

Section: 44(4)

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)--Sections: 49, 161(1A) ,  205 - Income Tax Rules, 2002, Rule: 44(4) - Civil Procedure Code, 1908, Section: 11 - Constitution of Pakistan, 1973 - Article 199 - Federal Government, Provincial Government and Local Government income - Failure to pay tax collected or deducted - Default surcharge - Profit paid on the accounts maintained by Armed Forces - Failure to deduct withholding tax - Notices - Constitutional Petitions - Validity - Resjudicata - Principle of - Applicability - FACTS In all writ petitions, the petitioner is aggrieved of show cause notices issued by the respondent Department. The notices are under section 161(1A) read with section 205 of Income Tax Ordinance, 2001 along with Rule 44(4) of Income Tax Rules, 2002. The subject, in all the petitions, is the same i.e. failure to deduct tax with respect to profits paid on the accounts maintained by Armed Forces. ARGUMENTS Learned counsel for the petitioner inter alia contended that instant petitions pertain to Tax Year 2015 onward, however, in the previous years, similar notices were issued and the matter stood settled up to the level of Appellate Tribunal Inland Revenue. It was suggested that since the matter, for the past years, has been held to have attained finality, hence same cannot be re-agitated for the subsequent years. It was contended that each tax year is a separate year hence notices can be agitated. It was also contended that tax reference has been filed against the findings of Appellate Tribunal, which is pending in this Court. DECISION (AB.) Principle of resjudicata is not applicable before tax authorities except in circumstances quoted in case reported as PLD 1992 SC 562 - The principle of res judicata as enshrined in section 11 of Code of Civil Procedure, 1908 is not applicable in letter inasmuch as the Code of Civil Procedure is not applicable before tax authorities, however, principles of res judicata may be applicable in certain cases only and the extent to which, they are applicable. The sum-total of the above s is that principle of resjudicata would not apply except in circumstances as quoted in case reported as PLD 1992 Supreme Court…

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