YUNUS TEXTILE MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S — 2022 PTD 1082 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1082 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: YUNUS TEXTILE MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 122---C; 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

YUNUS TEXTILE MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S.122---Constitution of Pakistan, Art. 199---Constitutional petition---Amendment of assessment order---Limitation---Petitioner / tax payer was aggrieved of show cause notice issued by authorities to furnish reply warranting further amendment under S.122 (5-A) of Income Tax Ordinance, 2001---Plea raised by petitioner / taxpayer was that matter was barred by time---Validity--- Case of taxpayer fell under S.122(4) of Income Tax Ordinance, 2001, for which time limit was five years---Show-cause notice issued for amending assessment was within five years which was within the later of the two clauses (a) & (b) of S.122 (4) of Income Tax Ordinance, 2001---Authorities could apply either clause (a) or clause (b) of S.122(4) of Income Tax Ordinance, 2001, looking to facts and circumstances of each case---Show-cause notice was not time barred---Where statutory right of a person was infringed Constitutional jurisdiction was proper remedy---High Court in exercise of Constitutional jurisdiction declined to interfere in the matter as no statutory right of taxpayer was infringed and in show cause notice taxpayer was simply directed to furnish some details /explanations, whereas matter with regard to adjudication on those aspects was to be made by the authorities---Constitutional petition was dismissed accordingly.

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