| Citation(s) |
|---|
| 2025 SLG 883 2025 SLD 883 = 2025 SCP 116 = 2025 PTD 823 = (2025) 131 TAX 676 = 2025 SCMR 952 |
Civil Petition No. 4177 of 2024 (Against the judgment dated 20.06.2024 of the Islamabad High Court, Islamabad passed in Writ Petition No.1670/2021)
Present: Mr. Justice Yahya Afridi, CJ Mr. Justice Muhammad Shafi Siddiqui Mr. Justice Shakeel Ahmad
For the Petitioner: Mr. Jahanzeb Awan, ASC. For the
Respondents: Mr. Imtiaz Ahmed, ASC. Syed Rifaqat Hussain Shah, AOR. Date of Hearing: 09.04.2025.
M/s Payoneer Inc., through its authorized officer. … Petitioner
VERSUS
Federation of Pakistan through Secretary, Revenue Division, M/o Finance, Govt. of Pakistan, Islamabad and others. … Respondents
Law: Income Tax Ordinance, 2001
Section: 114, 176, 114(4)
Law: Constitution of Pakistan, 1973
Section: 185(3), 199
Income Tax Ordinance (XLIX of 2001)---
----S. 114---Constitution of Pakistan, Arts. 185(3) & 199---Constitutional jurisdiction---Alternate and efficacious remedy---National Tax Number, issuance of---Tax non-resident, plea of---Petitioner/company was aggrieved of notice issued by tax authorities after issuing National Tax Number---High Court in exercise of Constitutional jurisdiction declined to interfere in the notice issued by authorities--Validity---Registration alone under Income Tax Ordinance, 2001 or issuance of National Tax Number does not qualify as a coercive action against any entity---No prior notice before registration would have made any difference---Supreme Court declined to interfere in judgment of High Court in Constitutional petition, which was directly assailed before Supreme Court without exhausting remedy of Intra Court Appeal---Only under exceptional circumstances, to be adjudged by Supreme Court itself, such indulgence could be extended which did not exist in the present case---Petition for leave to appeal was dismissed and leave to appeal was refused.
Commissioner Inland Revenue (Legal Division), LTU, Islamabad v. Messrs Geofizyka Krakow Pakistan Limited 2017 PTD 1526; Metropole Cinema's case 2014 SCMR 649 and Hub Power Company Ltd.'s case PLD 2023 SC 207 rel.