| Citation(s) |
|---|
| 2026 SLG 145 2026 SLD 145 = (2026) 133 TAX 74 |
WRIT PETITION NO. 901 OF 2023
MUHAMMAD AZAM KHAN, J
Appellant by : Mr. Moazzam Habib, Advocate for the petitioner.
Respondents by : Hafiz Ahsaan Ahmad Khokhar Advocate, for
Respondent No.1. Malik Talat Hussain Advocate, for respondent No.2. Date of hearing : 27.02.2025
BRIG. (R) IMTIAZ AHMED
VS
DEPUTY COMMISSIONER IN-LAND REVENUE, BENAMI ZONE-I, ISLAMABAD & ANOTHER
Law: Anti Terrorism Act, 1997
Section: 7
Law: Benami Transactions (Prohibition) Act, 2017
Section: 22(2). 22, 2(8)
Case Summary:
Brig. (R) Imtiaz Ahmed (Petitioner) challenged a show-cause notice dated 15.11.2022 issued by the Deputy Commissioner, Inland Revenue (Respondent No. 1) under Section 22(2) of the Benami Transactions (Prohibition) Act, 2017. The notice alleged the Petitioner was the beneficial owner of House No. 286, Sumbal Road, F-10/4, Islamabad (Subject House), held benami by Abdul Ghaffar Chohan (Respondent No. 2). The property was bought in 1999 via an irrevocable General Power of Attorney. Previously, NAB prosecuted the Petitioner in 1999-2001 for assets beyond known income (including this house), leading to conviction, but acquittal by Lahore High Court (2015) and Supreme Court dismissal (2019). Petitioner obtained NOCs from NAB and CDA in 2020.
Petitioner's Arguments