Law: Income Tax Ordinance, 1979

Section: 66,66A

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)--S.66A---Constitution of Pakistan (1973), Art.199---Show-cause notice under S.66A of Income Tax Ordinance, 1979 asking petitioner as to why proposed action be not taken against him---Constitutional petition by petitioner challenging same accepted by High Court---Validity---Tendency of by-passing remedy .provided under law and resort to constitutional jurisdiction of High Court was deprecated---Petitioner had wrongly availed remedy of High Court instead of availing appropriate remedy under Income Tax Ordinance, 1979---Merely for purpose of convenience, availing remedy under Art.199 of Constitution could not be appreciated---Supreme Court accepted appeal and set aside impugned . Al-Ahram Builders (Pvt.) Ltd. v. Income Tax Appellate Tribunal 1993 SCMR 29 fol. ORDER IFTIKHAR MUHAMMAD CHAUDHRY, C.J.---These petitions have been filed against the judgment dated 24-2-2003 passed by Lahore High Court, Lahore in Writ Petitions Nos.4408 and 4360 of 2002. 2. Precisely stated facts of the case are that proposed show cause under section 66A of Income Tax Ordinance, 1979, dated 6-3-2002 was issued to respondent who instead of contesting the proceeding before the forum directly filed writ petitions in the Lahore High Court. The High Court accepted the plea vide impugned judgments dated 24-2-2003. 3. Learned counsel for Department contended that as per language of the show-cause notice department had only asked as to why proposed action be not taken, the respondents could not have filed writ petitions in the High Court. They ought to have replied to the notice and contested the same within the Department. He in this behalf placed…

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