| Case ID |
105b6bc3-b587-4f9b-a9d7-7012a0beae89 |
| Body |
View case body. Login to View |
| Case Number |
Writ Petition No. 1341 of 2021 |
| Decision Date |
Apr 09, 2021 |
| Hearing Date |
|
| Decision |
The Islamabad High Court, in its decision dated April 9, 2021, addressed the writ petition filed by Abdullah Khan against the Commissioner Inland Revenue (Appeals-II) and other respondents. The petitioner challenged the recovery notice issued by the Assistant/Deputy Commissioner (Withholding Tax) on the grounds of it being illegal and without lawful authority. The court noted that the petitioner had filed an appeal against an assessment order but was unable to submit it within the stipulated time and had requested the department to condone the delay. The court emphasized that it could not condone the delay in the constitutional jurisdiction and directed the department to refrain from recovery actions until the pending application for condonation of delay was decided. The decision highlighted the procedural issues regarding tax appeals and the importance of timely submissions. |
| Summary |
In the case of Writ Petition No. 1341 of 2021, the Islamabad High Court dealt with a significant matter concerning tax liability and procedural rights under the Income Tax Ordinance, 2001. The petitioner, Abdullah Khan, sought relief against a recovery notice issued by the Inland Revenue department, which he claimed was unlawful. The court's ruling underscored the importance of adhering to legal timelines while allowing for just considerations regarding the condonation of delays in appeal processes. The judgment provides insights into the judicial approach towards tax disputes and the constitutional jurisdiction of the High Court in such matters. This case is crucial for understanding the interplay between tax law and procedural justice, particularly for individuals facing tax assessments. Key terms include 'Income Tax Ordinance,' 'condonation of delay,' and 'constitutional jurisdiction,' which are trending in legal discussions on tax law and taxpayers' rights. |
| Court |
Islamabad High Court
|
| Entities Involved |
Not available
|
| Judges |
MIANGUL HASSAN AURANGZEB
|
| Lawyers |
Malik Nasir Abbas Awan
|
| Petitioners |
ABDULLAH KHAN
|
| Respondents |
2 OTHERS,
COMMISSIONER INLAND REVENUE (APPEALS-II) REGIONAL TAX OFFICE
|
| Citations |
2021 SLD 1320,
2021 PTD 1275
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
12,
138(1),
161,
161(1),
161(1A)
|