TELENOR PAKISTAN (PVT.) LTD. vs FEDERATION OF PAKISTAN through Ministry of Finance Ss — 2022 PTD 1097 ISLAMABAD

Case information

Citation: 2022 PTD 1097 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: TELENOR PAKISTAN (PVT.) LTD. vs FEDERATION OF PAKISTAN through Ministry of Finance Ss
Subject matter: Tax & Customs
Provisions referred to: S. 124; 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

TELENOR PAKISTAN (PVT.) LTD. VS FEDERATION OF PAKISTAN through Ministry of Finance Ss.54, 124 & 134a---alternate dispute resolution---Recovery notice---Plea raised by petitioner company was that all orders passed by various forums had to be taken into account before initiating recovery proceedings---Validity---Liability to pay tax was relatable to assessment order or an order passed under any other provision---Liability of tax due, once created, had to be discharged immediately unless it was stayed or allowed to be paid in a particular manner e.g. in installments---Provision of S.124 of Income Tax Ordinance, 2001, did not have an overriding effect nor contemplated that all orders passed by competent forums had to be dealt with together so that a consolidated order was passed to determine total tax profile liability of taxpayer---authorities were at liberty to proceed in accordance with law pursuant to issuance of recovery notice in question---Petitioner company was entitled to apply to competent authority to allow payment of outstanding amount in installments---Constitutional petition was dismissed, in circumstances.

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