Law: Income Tax Ordinance, 2001

Section: 138(1)

Income Tax Ordinance (XLIX of 2001)--- ----S.138(1)---Workers' Welfare Fund Ordinance (XXXVI of 1971), S.4(9)---Constitution of Pakistan, Art. 199---Interim order in tax or revenue matters---Scope---Petitioner sought judicial review of a public action taken by the FBR through issuance of notices under S. 138(1) of the Income Tax Ordinance, 2001, read with S. 4(9) of the Workers' Welfare Fund Ordinance, 1971, for recovery of certain amount of tax and the Workers' Welfare Fund---Validity---High Court after hearing arguments of the parties ordered for sending a copy of the writ petition along with all the annexures to the FBR, who would consider it as a representation of the petitioner, carefully look into the FBR Circular No. 4(33)-Rev.Bud./99, dated 17-02-2000 and then decide the issue in hand after providing proper hearing to all the concerned including the petitioner, strictly in accordance with relevant provisions of the Income Tax Ordinance, 2001, as well as Workers' Welfare Fund Ordinance, 1971, keeping in mind the constitutional provisions and the law, through a speaking order, within two weeks from the receipt of certified copy of the order---In the meanwhile, no coercive measures would be taken against the petitioner for recovery of the disputed amount of tax or Workers' Welfare Fund, till decision of representation---Constitutional petition was disposed of accordingly. Watan Party and another v. Federation of Pakistan and others PLD 2011 SC 997; Workers' Welfare Funds, Ministry of Human Resources Development, Islamabad through Secretary and others v. East Pakistan Chrome Tannery (Pvt.) Ltd. through G.M (Finance), Lahore and others PLD 2017 SC 28; Commissioner Inland Revenue Multan v. Messrs Allah Wasaya Textile and Finishing Mills Ltd. 2013 PTD 1548; Ramzan Sugar Mills Limited v. Federal Board of Revenue and others 2021 PTD 1321; Chenab Flour and General Mills and others v. Federation of Pakistan through Secretary Revenue Division and others PLD 2021 Lah. 343; Ramzan Sugar Mills Limited v. Federal Board of Revenue and others 2021 PTD 1321 and Shell Pakistan Limited v. Government of Punjab and others 2020 PTD 1607 ref. JUDGMENT JAWAD HASSAN, J.----By…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492