GOVIND RAM vs The FEDERATION OF PAKISTAN through Secretary Finance S — 2022 PTD 634 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 634 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: GOVIND RAM vs The FEDERATION OF PAKISTAN through Secretary Finance S
Subject matter: Tax & Customs
Provisions referred to: S. 176---; S. 3---N; S. 176; 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

GOVIND RAM VS The FEDERATION OF PAKISTAN through Secretary Finance S.176---anti-Money Laundering act (VII of 2010), S. 3---Notice to obtain information or evidence---Offence of money laundering---Scope---Petitioners through constitutional petitions attempted to set the process at naught from initiating the proceedings as undertook by the Income Tax department in terms of S.176(1)(b) of Income Tax Ordinance, 2001---Case of petitioners was that such powers could not have been conferred upon the concerned Deputy Director and that the authority had already made up its mind that it was not only the case of tax evasion but also the case of laundered money---Validity---Deputy Director was duly empowered through SRO No.115(I)/2015 to issue the summons---No one could deny powers and jurisdiction of the concerned officer requiring explanation of an amount which was not taken into consideration for taxation purposes, however, it was a pre-conceived idea that such amount was laundered money---Unless and until such explanation was forwarded and an opportunity was given to the petitioners to explain the un-accounted amounts, not made part of the taxable income, it would be premature to consider the amount as laundered money---Petitioners were directed to forward their reply along with documents and explanation as required in the impugned notices/summons and opportunity of hearing was directed to be provided to them to enable the department to reach a just and fair conclusion---Petitions were disposed of accordingly.

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