COMMISSIONER INLAND REVENUE, LTO, KARACHI vs PACKAGES LIMITED S — 2022 PTD 727 SUPREME-COURT

Case information

Citation: 2022 PTD 727 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, LTO, KARACHI vs PACKAGES LIMITED S
Subject matter: Tax & Customs
Provisions referred to: S. 66; S. 66-; S. 66---U; 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

COMMISSIONER INLAND REVENUE, LTO, KARACHI VS PACKAGES LIMITED S. 66a---Show cause notice issued under S. 66a of the Income Tax Ordinance, 1979---Barred by time---Frivolous litigation by tax Department---Before the High Court the Department had relied upon S. 66-a of the Income Tax Ordinance, 1979 ('the 1979 Ordinance') and not S. 66---Under the said S. 66a, a notice could only be issued within a period of four years by an Inspecting additional Commissioner of income tax from the date of an order passed by the Deputy Commissioner---In the present case the Deputy Commissioner passed his order on 16th March 1998---Subject show cause notice dated 23rd May 2011 was issued more than thirteen years after the said order and as such was time-barred as it was well beyond the prescribed period of four years---Petition for leave to appeal was dismissed with costs in the sum of twenty thousand rupees, and leave was refused with the observations that the Income Tax Department, which was now the Federal Board of Revenue, must act fairly in dealing with taxpayers and to abide by the law governing it; if any benefit accrued to taxpayers under the law, it must not be withheld and the assessee's and its own time and resources should not be needlessly wasted, and the present frivolous litigation also wasted the time of the Tribunal, the High Court and of the Supreme Court; time which would have been better spent in resolving legitimate disputes.

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