| Citation(s) |
|---|
| 2026 SLG 267 2026 SLD 267 |
C. P. NO. D-6126 / 2025
Presented By: Mr. Justice Adnan Iqbal Chaudhry Mr. Justice Muhammad Jaffer Raza
Through M/s. Khalid Javed Khan , Muhammad Umar Akhund, Advocates.
Pakistan Petroleum Limited, & Respondent No. 3:
VERSUS
Deputy Commissioner-IR Zone V, Rang A, Unit-02, Karachi,
Law: Income Tax Ordinance, 2001
Section: 147(6B), 127, 140
O R D E R
Adnan Iqbal Chaudhry, J. - In the impugned intimation notice dated 11.12.2025 received by the Petitioner from the Deputy Commissioner-IR, the Petitioner’s liability for advance income tax for the second quarter of FY 2026 (01.10.2025 to 31.12.2025) was mentioned as Rs.15,623,025,184. According to the Petitioner, it was less than that. Therefore, the Petitioner approached this Court with the apprehension that on the due date of 25.12.2025, the Deputy Commissioner-IR is likely to determine the advance tax as per the intimation notice and proceed to recover the same by coercive process by attaching the Petitioner’s bank account under section 140 of the Income Tax Ordinance.