Law: Income Tax Ordinance, 2001

Section: 122(1), 128(1A)

Law: Constitution of Pakistan, 1973

Section: 199

 Summary

The petitioner sought constitutional protection against recovery of disputed income tax demand raised under section 122(1) of the Income Tax Ordinance, 2001, during the pendency of his appeal before the Commissioner Inland Revenue (Appeals). The Court held that where an appeal and stay application are pending adjudication before the competent appellate authority, coercive recovery should not be resorted to. Accordingly, the petition was disposed of with a direction restraining the tax department from adopting coercive measures until decision of the appeal or stay application.

Tag Line

“Recovery of disputed tax demand restrained during pendency of appeal before Commissioner Inland Revenue (Appeals).”

ORDER;