RAMZAN SUGAR MILLS LIMITED vs FEDERAL BOARD OF REVENUE S — 2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: RAMZAN SUGAR MILLS LIMITED vs FEDERAL BOARD OF REVENUE S
Subject matter: Tax & Customs
Provisions referred to: S. 122---; S. 122; 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

RAMZAN SUGAR MILLS LIMITED VS FEDERAL BOARD OF REVENUE S.122---amendment of assessment---alternate remedy, availability of---Scope---Petitioner assailed notice issued by department under S.122(9) read with S.122(4) of Income Tax Ordinance, 2001 whereby certain documents were sought from the petitioner---Validity---No adverse order had been passed against the petitioner and the impugned notice only required certain information/document from it---alternate remedies were available to the petitioner who could only approach High Court in a Tax Reference after exhausting all those remedies---Petitioner was directed to provide the requisite documents / record/information to the department---Department, under the doctrine of stopgap arrangement, was restrained from taking coercive measures against the petitioner till final decision in the matter---Writ petition was disposed of accordingly.

Other judgments reported in 2021 PTD

2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Ac…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislat…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope-…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionali…
2021 PTD 871 LAHORE-HIGH-COURT-LAHOREPUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by ju…

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