| Case ID |
37fe3862-446b-4ca6-9e19-81d1e395979d |
| Body |
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| Case Number |
W.P. No. 36533 of 2016 |
| Decision Date |
Nov 23, 2016 |
| Hearing Date |
|
| Decision |
The Lahore High Court directed the Appellate Tribunal Inland Revenue to decide the appeal of the taxpayer expeditiously, preferably within one month from the receipt of the certified copy of the order passed by the High Court. The court restrained the authorities from taking any coercive measures for the recovery of the disputed amount until the decision of the appeal. The petition was allowed accordingly, emphasizing that the delay in the decision of the appeal was not attributable to the petitioner but was due to the workload of the Tribunal. The case highlights the importance of having an independent forum decide on disputes before any recovery actions can be taken against a taxpayer. |
| Summary |
This case involves a constitutional petition filed by MESSRS KAMAL LTD. against the FEDERATION OF PAKISTAN regarding the non-extension of a stay order under Section 131(5) of the Income Tax Ordinance, 2001. The petitioner was aggrieved by the recovery proceedings initiated by the authorities despite the appeal pending before the Appellate Tribunal Inland Revenue. The Lahore High Court ruled in favor of the petitioner, directing the Tribunal to expedite the appeal process and suspend any recovery actions until a decision was reached. This case underscores the significance of timely judicial intervention in tax disputes and the rights of taxpayers to fair treatment under the law, especially during the pendency of appeals. |
| Court |
Lahore High Court
|
| Entities Involved |
FEDERATION OF PAKISTAN,
MESSRS KAMAL LTD.
|
| Judges |
ABID AZIZ SHEIKH
|
| Lawyers |
Khubaib Ahmad,
Malik Abdullah Raza,
Sarfraz Ahmad Cheema
|
| Petitioners |
MESSRS KAMAL LTD.
|
| Respondents |
FEDERATION OF PAKISTAN
|
| Citations |
2017 SLD 286,
2017 PTD 243,
(2017) 115 TAX 266
|
| Other Citations |
Z.N. Exports (Pvt.) Ltd. v. Collector Sales Tax and others 2003 PTD 1746,
Messrs Pak Saudi Fertilizers Ltd. v. Federation of Pakistan and others 2002 PTD 679
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973
|
| Sections |
131(5),
199
|