| Citation(s) |
|---|
| 2015 SLG 3503 2015 SLD 3503 |
Writ Petition No.2155 of 2015
PRESENT; (AAMER FAROOQ) JUDGE
Petitioner’s by: Hafiz Arfat Ahmed Ch., Advocate
Respondents by: Malik Waris Khokhar, Advocate Date of hearing: 13.07.2015.
Supernet Limited through Deputy General Manager
VS
. Federation of Pakistan through Secretary Finance, Islamabad & two others.
Law: Income Tax Ordinance, 2001
Section: 137(2), 140, 124A
Law: Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
Section: 2(3), 3, 9
Law: Constitution of Pakistan, 1973
Section: 199
Summary of Judgment
The petitioner challenged the attachment of its bank accounts and a tax recovery notice issued by the tax authorities for recovery of Rs. 137,913,652/-. The dispute arose from tax demands for the years 2008–2010 and 2012, which were included in post-remand proceedings concerning the tax year 2013. The petitioner had already filed a complaint before the Federal Tax Ombudsman (FTO), who found that the inclusion of these years in the order was in violation of Section 124-A of the Income Tax Ordinance, 2001 and amounted to maladministration. The FTO recommended that the order be revisited. Despite this, the tax department issued a recovery notice, which the petitioner challenged in this writ petition.
The court held that: