PAKISTAN HOUSING AUTHORITY FOUNDATION vs The COMMISSIONER INLAND REVENUE APPEAL Ss — 2022 PTD 1263 ISLAMABAD

Case information

Citation: 2022 PTD 1263 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: PAKISTAN HOUSING AUTHORITY FOUNDATION vs The COMMISSIONER INLAND REVENUE APPEAL Ss
Subject matter: Constitutional

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

PAKISTAN HOUSING AUTHORITY FOUNDATION VS The COMMISSIONER INLAND REVENUE APPEAL Ss.127 & 128---appeal to Commissioner (appeals)---Procedure in appeal---Stay of recovery proceedings---Scope---Petitioner sought direction to the Commissioner (appeals) to decide its pending appeal and stay application and in the meanwhile sought a restraining order against the department from initiating recovery proceedings in pursuance of recovery notice---Validity---Taxpayer was entitled to adjudication in respect of his disputed tax liabilities by at least one independent forum outside hierarchy of the department---Constitutional petition was disposed of with direction to the Commissioner (appeals) to hear and decide the appeal and stay application within a period of sixty days and till then no coercive measures were to be adopted by the department.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English