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ASHIQ ALI CHAUDHARY vs FEDERAL BOARD OF REVENUE S — 2022 PTD 1627 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 PTD 1627 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
PTD
Parties
ASHIQ ALI CHAUDHARY vs FEDERAL BOARD OF REVENUE S
Subject matter
Tax & Customs
Provisions referred to
S. 127---I; S. 127; Income Tax Ordinance; Bar Code

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

ASHIQ ALI CHAUDHARY VS FEDERAL BOARD OF REVENUE S.127---Income Tax Rules, 2002, R.76---Constitutional petition---Appeal to the Commissioner (Appeals)---Prescribed form of appeal to the Commissioner (Appeals)---Scope---Case of petitioner was that he was required to file an appeal under S. 127 of Income Tax Ordinance, 2001; that R.76 of the Income Tax Rules, 2002, provided that remedy of appeal could only be availed electronically, as such, the same was unconstitutional being contrary to the provisions of Art.10-A of the Constitution and that the impugned order had been passed without any Bar Code mechanism as per requirement of IRIS Web Portal due to which the petitioner was unable to file appeal electronically, hence, he sought indulgence of High Court to direct the respondents to allow him to file the appeal manually---Validity---Held; if the impugned order was issued without any Bar Code mechanism, the petitioner would be allowed by the competent authority/forum to manually file appeal under S. 127 of the Income Tax Ordinance, 2001, along with application for condonation of delay otherwise the law would take its own course---Constitutional petition was disposed of accordingly.

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