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CHIEF COMMISSIONER ICT vs FEDERATION OF PAKISTAN S — 2023 PTD 1833 ISLAMABAD

Case information

Citation
2023 PTD 1833 ISLAMABAD
Court
Islamabad High Court
Year
2023
Reporter
PTD
Parties
CHIEF COMMISSIONER ICT vs FEDERATION OF PAKISTAN S
Subject matter
Tax & Customs
Provisions referred to
S. 122-; S. 140; 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

CHIEF COMMISSIONER ICT VS FEDERATION OF PAKISTAN S. 122-a---Constitution of Pakistan, art. 199---Constitutional petition---Revision by the Commissioner---alternate remedy, availing of---Scope---Taxpayer assailed order issued under S. 140 of the Income Tax Ordinance, 2001, read with R. 69 of the Income Tax Rules, 2002, by the assistant Commissioner Inland Revenue whereby a bank was required to remit outstanding tax from the official accounts of the taxpayer to the Commissioner Inland Revenue through pay order, demand draft or through cheque---Validity---Taxpayer had assailed the assessment orders by filing applications under S. 122-a of the Income Tax Ordinance, 2001---as the taxpayer had already availed alternate efficacious remedy before appropriate forum against the assessment orders, there was no need left to comment upon merits of the case---Constitutional petition was disposed of accordingly.

Other judgments reported in 2023 PTD

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