AAM DEVELOPERS (PRIVATE) LIMITED vs FEDERAL BOARD OF REVENUE R — 2021 PTD 1060 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1060 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: AAM DEVELOPERS (PRIVATE) LIMITED vs FEDERAL BOARD OF REVENUE R
Subject matter: Tax & Customs

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

AAM DEVELOPERS (PRIVATE) LIMITED VS FEDERAL BOARD OF REVENUE R.44(4)---Recovery of income tax---Temporary relief to taxpayer from coercive measures / recovery of disputed income tax amount---Scope--- Petitioner impugned notice under R.44(4) of Income Tax Rules, 2002 on the ground that same was issued without lawful authority---Validity---High Court disposed of the constitutional petition on consent of petitioner that matter be referred to Department to be decided in accordance with law within a period of three months via a speaking order, and High Court, as stop-gap measure, granted temporary relief to petitioner by directing Department not to take coercive measures for recovery of disputed amount till finalization of matter by Department---Constitutional petition was disposed of, accordingly.

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