Syed JAMIL & COMPANY (PRIVATE) LIMITED vs PAKISTAN RAILWAYS through Chief Commercial Manager, Lahore Ss — 2021 PTD 1016 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1016 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: Syed JAMIL & COMPANY (PRIVATE) LIMITED vs PAKISTAN RAILWAYS through Chief Commercial Manager, Lahore Ss
Subject matter: Tax & Customs
Provisions referred to: S. 127; S. 236; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

Syed JAMIL & COMPANY (PRIVATE) LIMITED VS PAKISTAN RAILWAYS through Chief Commercial Manager, Lahore Ss.236a, 127 & 170---Constitution of Pakistan, art.199---Constitutional petition---advance tax at time of sale by auction---Bank guarantee deposited in lieu of advance tax---Ripeness doctrine of ripeness---applicability---Scope---adjudication of appeal under S.127 of Income Tax Ordinance, 2001---Scope---Petitioner / taxpayer sought to restrain Department from encashing Bank guarantees deposited by taxpayer in lieu of advance tax under S.236a of Income Tax Ordinance, 2001---Contention of taxpayer, inter alia, was that taxpayer had already filed an appeal under S.127 of Income Tax Ordinance, 2001 along with application to restrain such encashment, which was pending; and per Doctrine of Ripeness, till the matter was settled before tax authorities, no such recovery / encashment could be made----Validity---Petitioner, in the present case, was to be granted temporary relief and High Court directed Department to decide appeal of petitioner within a period of one month, and till decision of said appeal, directed that no coercive measures for recovery of tax liability could be taken against taxpayer / petitioner---Constitutional petition was disposed of, accordingly.

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