MUBASHIR YAMEEN vs ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI Ss — 2023 PTD 146 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 146 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: MUBASHIR YAMEEN vs ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI Ss
Subject matter: Tax & Customs
Provisions referred to: S. 140; S. 138; 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

MUBASHIR YAMEEN VS ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI Ss.140 & 138---Constitution of Pakistan, Arts.4 & 10-A---Constitutional petition---Recovery of tax out of property and through arrest of taxpayer---Recovery of tax from persons holding money on behalf of a taxpayer---Scope---Petitioner impugned the actions/order of the respondents regarding attachment of his accounts and recovery of tax amount by directly issuing notice under S. 140 of the Income Tax Ordinance, 2001---Validity---Department before invoking S. 140 of the Income Tax Ordinance, 2001, was required to issue a notice under S.138 of the Income Tax Ordinance, 2001, intimating the taxpayer regarding the invocation of S. 140 and requiring him to make payment of tax liability within a reasonable time---Under Art.4 of the Constitution, it was an inalienable right of the citizen to be treated in accordance with law---Also the fair trial and due process were the fundamental rights of the every citizen of Pakistan under Art.10-A of the Constitution---Impugned actions regarding attachment and recovery of tax amount from the bank accounts of the petitioner were illegal and without lawful authority---Constitutional petition was allowed and the notice was declared to be without lawful authority and of no legal effect.

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