| Case ID |
df73aeef-2188-4ba5-967d-7b21c98d2725 |
| Body |
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| Case Number |
W.P. No.2412/2009 |
| Decision Date |
Apr 12, 2012 |
| Hearing Date |
Apr 11, 2012 |
| Decision |
The Islamabad High Court ruled on the maintainability of writ petitions challenging the Show Cause Notices issued by the Additional Commissioner under the Income Tax Ordinance, 2001. The court held that the petitioners had an alternative remedy that needed to be pursued before invoking the constitutional jurisdiction of the High Court. The court emphasized that the Commissioner of Income Tax has the authority to amend assessment orders under section 122(5A), and that such powers could be delegated to the Additional Commissioner. It was also noted that the objections raised by the petitioners did not invalidate the Show Cause Notices. Consequently, it was decided that the writ petitions were not maintainable, leading to their dismissal. |
| Summary |
In the case of Pakistan Tobacco Company Ltd. v. Addl. Commissioner (Unit-II), the Islamabad High Court addressed the legality of Show Cause Notices issued under the Income Tax Ordinance, 2001. The petitioners contended that the Additional Commissioner lacked authority to amend assessment orders originally passed by the Commissioner. The court clarified that while the Commissioner could delegate certain powers, the exercise of such authority must adhere to procedural safeguards established in the law. The court's decision underscored the importance of exhausting available remedies within the tax framework before seeking judicial intervention. This case highlights issues of administrative authority, the scope of constitutional jurisdiction, and provides a precedent for future tax-related disputes. Key terms include 'Income Tax Ordinance', 'assessment orders', 'constitutional jurisdiction', and 'delegation of powers'. |
| Court |
Islamabad High Court
|
| Entities Involved |
Pakistan Tobacco Company Ltd.,
Addl. Commissioner (Unit-II), Taxation Officer, Large Tax Payers Unit
|
| Judges |
RIAZ AHMAD KHAN, J
|
| Lawyers |
Nasim Sikandar,
Ali Sibtain Fazli,
Sirdar Ahmed Jamal Sukhera,
Raja Nowsherwan Akhtar,
Abid Aziz Sheikh,
Ayyaz Shaukat,
Hafiz Munawar Iqbal,
Mrs Farhat Zafar
|
| Petitioners |
PAKISTAN TOBACCO COMPANY LTD. ISLAMABAD
|
| Respondents |
ADDL. COMMISSIONER (UNIT-II), TAXATION OFFICER, LARGE TAX PAYERS UNIT, ISLAMABAD
|
| Citations |
2013 SLD 14,
(2013) 107 TAX 29
|
| Other Citations |
2006 PTD 734,
2009 SCMR 1279,
2000 SCMR 201,
1989 PTD 544,
PLD 1989 SC 109
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973
|
| Sections |
122-(5A),
122(9),
199
|