| Case ID |
2c0399cd-7ace-4b22-a964-e7f937b488e5 |
| Body |
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| Case Number |
WP No. 14138 of 2019 |
| Decision Date |
Apr 23, 2019 |
| Hearing Date |
Apr 23, 2019 |
| Decision |
The Lahore High Court, under Justice Ayesha A. Malik, ruled in favor of the petitioner, Yasir Broast, declaring that the actions taken by the respondents under Section 175 of the Income Tax Ordinance, 2001, were illegal. The court ordered the immediate return of all confiscated materials, including records, accounts, and computers, which were seized without proper justification. The court emphasized the necessity for the respondents to provide clear reasons for such actions and noted that there was no ongoing inquiry or investigation against the petitioner. This decision highlights the importance of due process and the rights of taxpayers in Pakistan. |
| Summary |
In the case of WP No. 14138 of 2019, the Lahore High Court addressed the legality of actions taken by the Federation of Pakistan under the Income Tax Ordinance, 2001, specifically concerning Section 175. The petitioner, Yasir Broast, challenged the seizure of his business records, computers, and accounts, arguing that the raid was conducted without lawful authority or proper justification. Justice Ayesha A. Malik emphasized the necessity for governmental bodies to adhere to due process and justified the court's decision to return all confiscated materials to the petitioner. This case serves as a critical reminder of taxpayer rights and the importance of compliance with legal protocols in tax enforcement actions. It underscores the need for transparency and accountability in governmental operations related to taxation, making it a significant ruling in the realm of tax law in Pakistan. Keywords: Income Tax Ordinance, taxpayer rights, Lahore High Court, due process, tax enforcement. |
| Court |
Lahore High Court
|
| Entities Involved |
FEDERATION OF PAKISTAN,
Yasir Broast
|
| Judges |
AYESHA A. MALIK
|
| Lawyers |
Mr. Muhammad Shahid Baig,
Mr. Muhammad Bilal Pervaiz,
Ms. Ambreen Moeen,
Syed Zain-ul-Abadien Bokhari
|
| Petitioners |
Yasir Broast
|
| Respondents |
FEDERATION OF PAKISTAN
|
| Citations |
2019 SLD 726,
2019 LHC 1245,
2019 PTD 1124,
(2019) 119 TAX 529,
2019 PTCL 712
|
| Other Citations |
2016 PTD 2601,
2017 PTD 2114
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
122(5),
122(9),
175,
175(1)(a),
175(1)(b),
175(7),
176(1)(B)
|