| Citation(s) |
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| 2025 SLG 5239 2025 SLD 5239 = 2025 SHC 2573 |
Constitution Petition No. D – 1916 of 2025/Constitution Petition No. D – 1915 of 2025
MUHAMMAD JAFFER RAZA, J
M/s. Abdul Rahim Lakhani and Atta Muhammad Qureshi, Advocates for the Petitioners. Mr. Mushtaq Ahmed Advocate holding brief for Mr. Mukesh Kumar Khatri, Advocate for
Respondents 3 & 4. Ms. Rabia Khalid, Assistant Attorney General. Date of Hearing : 17.09.2025. Date of Judgment : 26.09.2025
(Shaikh Hisham Mehmood & another v/s Federation of Pakistan & others)
Law: Income Tax Ordinance, 2001
Section: 138,139,140
Summary:
The petitioners, directors and shareholders of Karim Ghee & Oil Mills (Private) Limited, challenged notices issued under Section 140 of the Income Tax Ordinance, 2001, alleging non-compliance with mandatory procedures under Sections 138 and 139. They contended that the tax liability was solely that of the company and recovery from them personally was improper. The Court observed that notices under Section 138 were indeed issued and that Section 139 allows recovery from directors/shareholders only if recovery from the company fails. Since the company had no attachable assets, the department’s action under Section 140 was justified. The petitions were dismissed.
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