ASKARI BANK LIMITED vs FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue Ss — 2023 PTD 316 ISLAMABAD

Case information

Citation: 2023 PTD 316 ISLAMABAD
Court: Islamabad High Court
Year: 2023
Reporter: PTD
Parties: ASKARI BANK LIMITED vs FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue Ss
Subject matter: Tax & Customs

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

ASKARI BANK LIMITED VS FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue Ss.49, 161(1a) & 205---Constitution of Pakistan, art. 199---Show-cause notice, assailing of---Exemption from deduction of withholding tax---Failure to pay tax, collected or deducted---Petitioner / company assailed show-cause notices on the plea that armed Forces were exempted from deduction of withholding tax---Validity---Show-cause notices in question were not subject to challenge under art.199 of the Constitution---Principles which were applied to make a Constitutional petition maintainable against notices, were not attracted in the facts of circumstances of petitioner/company---Petitioner / company was to contest the notices and put forward its stance in the light of legal provisions which have already been held to be applicable to appellate Tribunal Inland Revenue---High Court declined to interfere in the matter and petitioner / company could reply to the notices by taking all factual and legal objections to the same to be decided by competent authority in accordance with law---Constitutional petition was dismissed in circumstances.

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