| Case ID |
09c1389a-b8b9-4603-8e64-3bbde00e320f |
| Body |
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| Case Number |
W.P. No. 17688 of 2024 |
| Decision Date |
Mar 28, 2024 |
| Hearing Date |
Mar 28, 2024 |
| Decision |
The Lahore High Court allowed the writ petition, ruling that the petitioner, as a legal representative of her deceased father, Haji Ghulam Rasool, is entitled to obtain copies of his tax returns under Section 216 of the Income Tax Ordinance, 2001. The court determined that there is no prohibition against a legal representative accessing a deceased taxpayer's information, thus invalidating the previous order from Respondent No. 2. The court directed Respondent No. 2 to provide the requested tax returns to the petitioner forthwith. This decision emphasizes the legal rights of heirs in matters of inheritance and tax information, affirming the principles of Islamic Law regarding inheritance rights. |
| Summary |
In the case of Mst. Sadia Ishfaq vs. Chief Commissioner and others, the Lahore High Court addressed the rights of a legal heir to access tax returns of a deceased taxpayer. Mst. Sadia Ishfaq, the daughter of Haji Ghulam Rasool, sought to obtain her father's tax return information to ascertain his assets following his death. The court examined the provisions of the Income Tax Ordinance, 2001, specifically Section 216, which addresses the confidentiality of taxpayer information. The court ruled that this section does not bar legal representatives from accessing such information, thereby allowing the petitioner to claim her inheritance rights under Islamic Law. The judgment highlights the legal framework governing tax information access for heirs, ensuring their rights are upheld in the face of bureaucratic obstacles. This ruling is significant as it reinforces the legal standing of heirs in tax matters, paving the way for smoother transitions of estate management posthumously. Keywords such as 'inheritance rights', 'tax information access', 'legal representatives', and 'Islamic Law of Inheritance' are crucial for understanding the implications of this case. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
Shams Mehmood Mirza, J.
|
| Lawyers |
Mr. Muhammad Osama Asif,
Syed Zain ul Aabedin Bukhari,
Sheraz Zaka,
Muhammad Humzah Sheikh
|
| Petitioners |
Mst. SADIA ISHFAQ
|
| Respondents |
CHIEF COMMISSIONER,
Federal Board of Revenue (FBR)
|
| Citations |
2024 SLD 3992,
2024 PLJ 77
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
216(1),
210(3)(m)
|