| Citation(s) |
|---|
| 2024 SLG 5630 2024 SLD 5630 = 2024 PTD 1571 = (2025) 131 TAX 483 |
Sindh High Court
Constitutional Petitions Nos. D-3642 and 4059 of 2024, decided & heard on 05-09-2024
PRESENT: MUHAMMAD JUNAID GHAFFAR, JUSTICE AND MOHAMMAD ABDUR RAHMAN, JUSTICE
Rafiq A. Kalwar along with Muhammad Yasir for Petitioner (in both petitions). Mukesh Kumar Khatri for
Respondent. Kashif Nazeer, Assistant Attorney General for the Federation of Pakistan
Constitutional Petitions Nos. D-3642 and 4059 of 2024, decided & heard on 05-09-2024
PRESENT: MUHAMMAD JUNAID GHAFFAR, JUSTICE AND MOHAMMAD ABDUR RAHMAN, JUSTICE
Rafiq A. Kalwar along with Muhammad Yasir for Petitioner (in both petitions). Mukesh Kumar Khatri for
Respondent. Kashif Nazeer, Assistant Attorney General for the Federation of Pakistan
TRADING CORPORATION OF PAKISTAN (PVT.) LTD. THROUGH AUTHORIZED OFFICER
VS
FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE DIVISION, ISLAMABAD AND 3 OTHERS
Law: Income Tax Ordinance, 2001
Section: 54,134A
Law: Sales Tax Act, 1990
Section: 47A
This judgment addresses the challenge by the Trading Corporation of Pakistan (a State-Owned Enterprise) against recovery notices issued by the Income Tax Authorities. The core issue revolves around recent amendments to the Income Tax Ordinance, 2001, which mandate the constitution of Alternative Dispute Resolution Committees (ADRCs) for resolving tax disputes involving SOEs.
Key Findings: