| Case ID |
43a3a2c2-013a-402e-8fc8-a315506d6413 |
| Body |
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| Case Number |
D-23 and D-24 of 2015 |
| Decision Date |
Feb 12, 2015 |
| Hearing Date |
Feb 12, 2015 |
| Decision |
The Sindh High Court dismissed the constitutional petitions filed by Messrs Castrol Pakistan (Pvt.) Ltd., challenging the amended assessment orders for tax years 2009 and 2010. The court held that the petitioner did not exhaust statutory remedies available under the law before approaching the High Court. The court emphasized that challenges to show cause notices and assessment orders should be made through the appropriate departmental channels, and not directly under the constitutional jurisdiction unless there is a clear lack of lawful authority. The court reiterated the importance of adhering to the statutory process and the necessity of a well-reasoned order from tax authorities following proper procedures. The court concluded that the petitions were misconceived and dismissed them. |
| Summary |
In the case involving Messrs Castrol Pakistan (Pvt.) Ltd. versus the Additional Commissioner Inland Revenue, the Sindh High Court addressed the issue of amended assessment orders under the Income Tax Ordinance, 2001. The petitioner contested the legality of show cause notices and assessment orders without exhausting statutory remedies, which the court found to be a significant procedural flaw. The court highlighted that taxpayers must follow the established legal pathways for challenging tax-related decisions, reinforcing the principle that constitutional jurisdiction should not be used to bypass statutory processes. The ruling underscores the need for compliance with legal requirements in tax matters, ensuring that all objections are raised through appropriate channels before seeking judicial intervention. This case emphasizes the importance of understanding the procedural framework governing tax assessments, and it serves as a reminder for taxpayers to adhere to the legal framework designed for addressing grievances regarding tax assessments. The decision also cites previous case law to support its conclusions, establishing a precedent for similar cases in the future. |
| Court |
Sindh High Court
|
| Entities Involved |
CASTROL PAKISTAN (PVT.) LTD.,
ADDITIONAL COMMISSIONER INLAND REVENUE
|
| Judges |
AQEEL AHMED ABBASI,
MUHAMMAD JUNAID GHAFFAR
|
| Lawyers |
Naveed A. Andrabi,
Sarfraz Ali Matlo,
Dilawar Hussain
|
| Petitioners |
Messrs CASTROL PAKISTAN (PVT.) LTD.
|
| Respondents |
others,
ADDITIONAL COMMISSIONER INLAND REVENUE
|
| Citations |
2015 SLD 890,
2015 PTD 2467,
(2015) 114 TAX 227
|
| Other Citations |
Commissioner of Income Tax v. Hamdard Dawakhana (Waqf) KHI PLD 1992 SC 847,
Arshad Hussain v. Collector of Customs and 2 others 2010 PTD 104,
Messrs Pak Saudi Fertilizers Ltd. v. Federation of Pakistan 2002 PTD 679,
Bulk Shipping and Trading (Pvt.) Limited v. Collector of Customs 2004 PTD 509,
BP Pakistan Exploration and Production Inc. Karachi v. Additional Commissioner Inland Revenue 2011 PTD 647
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973
|
| Sections |
120,
122,
122(5A),
122(9),
199
|