| Citation(s) |
|---|
| 2021 SLG 18 2021 SLD 18 (2021) 123 TAX 83 2021 PTCL 481 2021 SCMR 440 |
Supreme Court of Pakistan
Civil Appeals No. 26 to 29 of 2015 (On appeal from the judgment/order dated 26.04.2014 of the Peshawar High Court, Peshawar passed in TR No. 5-P-8-P/ 2013) Civil Appeal No. 16 of 2016 (On appeal from the judgment/order dated 17.09.2015 of the Peshawar Hig
MR. JUSTICE UMAR ATA BANDIAL, MR. JUSTICE SAJJAD ALI SHAH, MR. JUSTICE MUNIB AKHTAR
(in C.A.26-29/15) Muhammad Jamil Khan Alizai (in C.A. 16/2016) M/s Z-FAST (Pvt.) Ltd. Peshawar (in C.A.1550-1554/2016) Muhammad Sajjad (in C.A. 1931/2019) Petitioner(s) by: Mr. Ghulam Shoaib Jally, ASC (in C.A. 26-29/15, 16/16, 1931/19) Mr. Rehmanullah,
Civil Appeals No. 26 to 29 of 2015 (On appeal from the judgment/order dated 26.04.2014 of the Peshawar High Court, Peshawar passed in TR No. 5-P-8-P/ 2013) Civil Appeal No. 16 of 2016 (On appeal from the judgment/order dated 17.09.2015 of the Peshawar Hig
MR. JUSTICE UMAR ATA BANDIAL, MR. JUSTICE SAJJAD ALI SHAH, MR. JUSTICE MUNIB AKHTAR
(in C.A.26-29/15) Muhammad Jamil Khan Alizai (in C.A. 16/2016) M/s Z-FAST (Pvt.) Ltd. Peshawar (in C.A.1550-1554/2016) Muhammad Sajjad (in C.A. 1931/2019) Petitioner(s) by: Mr. Ghulam Shoaib Jally, ASC (in C.A. 26-29/15, 16/16, 1931/19) Mr. Rehmanullah,
THE COMMISSIONER INLAND REVENUE, PESHAWAR (IN ALL CASES)
VS
TARIQ MEHMOOD (IN C.A.26-29/15) MUHAMMAD JAMIL KHAN ALIZAI (IN C.A. 16/2016) M/S ZFAST (PVT.) LTD. PESHAWAR (IN C.A.1550-1554/2016) MUHAMMAD SAJJAD (IN C.A. 1931/2019) MR. GHULAM SHOAI
Law: Income Tax Ordinance, 2001
Section: 63,114(3),114(4),116(2A),122A,122B,122C, 122C(1),127,127(1)
ORDER MUNIB AKHTAR, JUSTICE:---.--- At the conclusion of the hearing, these appeals were dismissed by means of a short order. The following are our reasons for having done so. 2. The appeals arise under the Income Tax Ordinance, 2001 ("Ordinance") and raise the same question: whether in the facts and circumstances of the case, the respondent tax payers had a right of appeal to the Commissioner (Appeals) under s. 127?. The learned Appellate Tribunal gave an answer in the affirmative and, on tax references filed by the department, the learned High Court agreed. Although different tax payers and various decisions of the High Court are involved, the lead case (which has been followed in the other matters) is in CA 26/2015, being the judgment of the High Court dated 26.04.2014. Leave was granted vide order dated 07.01.2015 to consider, in light of the various amendments made to ss. 122C (since omitted) and 127, whether the question had been correctly answered by the forums below. Notice was also issued to the learned Attorney General since, as noted in the leave granting order, a question in relation to fundamental rights could also be involved. 3. For reasons that will become clear, the appeals can be divided in two sets. One set comprises four appeals, CA 26- 29/2015 (herein after the "first set"). The second set comprises the remaining (seven) appeals, herein after referred to as the "second set". 4. Since the question raised is almost exclusively relatable to statutory interpretation, and (as will be seen) to the application (or otherwise) of Article 25 of the Constitution, we straightaway go to the relevant provisions. Section 121 of the Ordinance allows the Commissioner to make what is termed a "best judgment" assessment. This power (which was also to be found in the predecessor legislation: see s. 63 thereof) allowed the Commissioner (up to the Finance Act, 2010) to take action if (as presently relevant) a person liable to pay income tax failed, despite notice, to file a return. In such a situation, the Commissioner was enabled to make an assessment "based on any available information or material and to the best of his judgement". Section 127 granted the…
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