Law: Income Tax Ordinance, 2001

Section: 170,170(2),221

Law: Workers Welfare Fund Ordinance, 1971

Section: 4(1)

NOTES: Federal Board of Revenue Circular No.4 of 2000 dated 17-2-2000 (FBR Circular)-Workers� Welfare Fund-Adjustment, availing of-Retrospective effect of Circular-Scope-Petitioners / companies were required to contribute towards their workers� welfare as Workers� Welfare Fund-Authorities on the basis of a FBR Circular declined adjustment of Workers� Welfare Fund liabilities against tax refund-Validity-Federal Board of Revenue Circular in question had only restored process of S.170 of Income Tax Ordinance, 2001, for claiming refund only however the actions which had already been taken thereunder were not open for a scrutiny at least under S.221 of Income Tax Ordinance, 2001-Notification in question had prospective effect only-Adjustments made and allowed on the basis of FBR Circular No.4 could not be subjected to the provisions of S.221 of Income Tax Ordinance, 2001- Applications made under S.170 of Income Tax Ordinance, 2001, for refund had limitation of three years in terms of S. 170(2) of Income Tax Ordinance, 2001 i.e. deemed assessment or when tax was paid whereas deemed assessment itself could not be subjected to amendment within five years of such deemed assessment- Purpose which could not be achieved under S.170 of Income Tax Ordinance, 2001, was available under other provisions of Income Tax Ordinance, 2001-High Court declared that subject of notices in question issued under S.221 of Income Tax Ordinance, 2001, claiming Workers� Welfare Fund prior to the effect of FBR Circular No.4 dated 25-5-2001, were illegal and unlawful for the purposes of 5.121 Income Tax Ordinance, 2001-High Court declared that FBR Circular No.4 dated 25-5-2021, issued by Federal Board of Revenue under Income Tax Ordinance, 2001, was lawful and had its prospective effect- Constitutional petition was disposed of accordingly. Workers Welfare Funds v. East Pakistan Chrome Tannery and others PLD 2017 SC 28; 2017 PTD 903; 1992 PTD 570; 2013 PTD 508; 2009 PTD 2139; 2008 PTD 253; PLD 2007 SC 308;. 2006 PTD 2001; 2000 PTD 306 and 1971 PTD 204 ref. JUDGMENT: MUHAMMAD SHAFI S1DDIQUI, JUSTICE:---.--- This bunch of petitions under Article 199 of Constitution of Islamic Republic of…

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