Law:

Section:

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 80DD---Provision of S.80DD, Income Tax Ordinance, 1979 is independent---Tax withheld at the time of import shall be minimum amount payable---If subsequently on making assessment of the said importer the tax calculated exceeds amount of the said deduction, the same shall be allowed only as an adjustment---Said adjustment does not create any bar or gives any right of separate charge. 2009 PTD (Trib.) 782 and Rima Cooking Oil, Industries (Pvt.) Ltd. v. Federation of Pakistan and others 2002 PTD 1023 ref. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 122---Constitution of Pakistan (1973), Art.199---Constitutional petition---Maintainability---Amendment of assessment---Constitutional jurisdiction of High Court would be exerciseable where the matter related to exercise of jurisdiction under S.122 of the Income Tax Ordinance, 2001. Baluchistan Textile Mills Ltd. Central Board of Revenue and others NLR 1983 Tax 153 and Syed Allah Dost v. Haji Muhammad Alam and others PLD 1987 Quetta 235 ref. JUDGMENT KHAWAJA FAROOQ SAEED, J.---In this writ petition the petitioner has challenged the issuance of notices under section 122. 2. The brief facts of the case are that the respondent issued a show-cause notice under section 122(5-A) of the Income Tax Ordinance, 2001. Through the said notice the intention to charge surcharge @ 5 % on the tax payable under section 8ODD of the Income Tax Ordinance, 1979 (repealed) was proposed. It was also inter alia proposed that Workers Welfare Funds for the assessment year 2000-2001 @ 2 % shall be charged in addition to the other charges. 3. The petitioner challenged, the action and subsequently filed writ petition before this court inter alia on the basis of following arguments:-- (i) that the assessment year involved in this case is 2000-2001 which being a subject matter covered by Income Tax Ordinance, 1979, the provision of Income Tax Ordinance, 2001, are in-applicable; (ii) that the notice has been issued on the strength of a judgment of I.T.A.T which has subsequently been over-ruled by a judgment of Full Bench of the same court and is reported as (2009 PTD (Trib.) 782), the effect of…

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