| Case ID |
43036613-ed72-4199-9eee-ba1bd7c21a79 |
| Body |
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| Case Number |
C.P. Nos. D-5025, 5126 to 5129, 5208 to 5212, 5218 |
| Decision Date |
Dec 22, 2020 |
| Hearing Date |
|
| Decision |
The Sindh High Court ruled on the constitutional jurisdiction under Article 199 of the Constitution of Pakistan, emphasizing the importance of lawful authority in the issuance of notices under Section 182 of the Income Tax Ordinance, 2001. The court found that the lack of a prescribed format under Section 116A resulted in no legal basis for the penalties imposed on the petitioners. The judgment underlined that the imposition of penalties requires clear evidence of willful default or mens rea, which was not established in this case. The court concluded that the notices issued were without lawful authority and, therefore, had no legal effect. |
| Summary |
This case revolves around the interpretation of constitutional law and tax regulations in Pakistan, particularly focusing on the Income Tax Ordinance, 2001. The Sindh High Court examined the validity of notices issued to taxpayers under Section 182, which pertained to penalties for non-compliance with tax obligations. The court emphasized that without a prescribed format for tax filings, penalties could not be enforced. This decision is significant for taxpayers, as it clarifies the legal framework governing tax compliance and the necessity of due process in tax administration. Key issues addressed include the interpretation of legal provisions, the necessity of clear legislative intent for imposing penalties, and the importance of procedural fairness in tax administration. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
MR. JUSTICE AQEEL AHMED ABBASI,
MRS. JUSTICE RASHIDA ASAD
|
| Lawyers |
Mr. Anwar Kashif Mumtaz,
Mr. Abid H. Shaban,
Mr. Taimoor Ahmed Qureshi,
Mr. Muhammad Aleem,
Mrs. Nida Zafar Khokhar,
Mr. Ammar Athar Saeed,
Mr. Ahmed Saeed Siddiqui,
Mr. Iftikhar Ahmed Shamsi,
Mr. Imtiaz Ali,
Mr. Arshad Shahzad,
Mr. Sahib Khan Kalhoro,
Mr. Abdui Jabbar Malah,
Mr. Muhammad Mustafa Hussain,
Syed Wasi Haider Jaferi,
Mr. Ajeet Kumar,
Mr. Ameer Bakhsh Metlo,
Mr. M. Ameenuliah Siddiqui
|
| Petitioners |
AAMEER MUSTAALY KARACHIWALLA
|
| Respondents |
DEPUTY COMMISSIONER I.R AND OTHERS
|
| Citations |
2021 SLD 190,
2021 PTCL 227,
2021 PTD 335
|
| Other Citations |
Not available
|
| Laws Involved |
Constitution of Pakistan, 1973,
Income Tax Ordinance, 2001
|
| Sections |
199,
114,
116A,
182,
182(2)
|