PAKISTAN OILFIELDS LIMITED vs FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad S — 2023 PTD 505 ISLAMABAD

Case information

Citation: 2023 PTD 505 ISLAMABAD
Court: Islamabad High Court
Year: 2023
Reporter: PTD
Parties: PAKISTAN OILFIELDS LIMITED vs FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 122; 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

PAKISTAN OILFIELDS LIMITED VS FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad S.122(5a) & (9)---Constitution of Pakistan, art.199---Constitutional petition--- amendment of assessment---Pre-conditions---Petitioner / assessee was aggrieved of show-cause notice issued by authorities to amend its assessment---authorities objected to maintainability of petition against show cause notice---Validity---Petition under art. 199 of the Constitution against a show-cause notice was maintainable in limited circumstances---Notice under S.122(9) of Income Tax Ordinance, 2001 did not lie if assessment order was not erroneous so as to be prejudicial to the interest of the revenue---Only such two factors were attracted S.122(9) of Income Tax Ordinance, 2001 and would be maintainable, otherwise it was not valid and barred by law---Show-cause notice did not show that additional Commissioner issuing the notice elaborated erroneous elements in assessment order and a resultant prejudice caused to the Revenue---Both the terms could not be segregated and apply independently---It had to be mentioned by the additional Commissioner pointing out erroneous assessment and resultant prejudice which did not find mentioned in show-cause notice in question---High Court set aside show-cause notice and remanded the matter to additional Commission Income Tax to consider issue of assessment as erroneous so as to cause prejudice to revenue initially---High Court directed the authority to proceed to decide on merits only after he would reach the conclusion that elements of S.122(5a) of Income Tax Ordinance, 2001, were attracted---Constitutional petition was allowed accordingly.

Other judgments reported in 2023 PTD

2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Fiscal statute---Literal approach of interpretation---Literal approach is to b…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Ss. 2(13), 122(5a), 210 & 211---amendment of assessments---Commissioner (Inlan…
2023 PTD 1600 SUPREME-COURTALLIED BANK LIMITED VS The COMMISSIONER OF INCOME TAX, LAHORE Maxim "delegatus non potest delegare"---Scope and meaning---Delegation of powe…
2023 PTD 1590 SUPREME-COURTCOMMISSIONER OF INCOME TAX, COMPANIES ZONE, ISLAMABAD VS FAUJI FOUNDATION LIMITED Ss. 22 & 30---'Income from other sources' or 'income from…
2023 PTD 1514 SUPREME-COURTFEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, Federal Board of Revenue, Islamabad VS SUS MOTORS (PVT.) LTD. S. 81---Im…
2023 PTD 1492 SUPREME-COURTCOMMISSIONER INLAND REVENUE ZONE-IV, LARGE TAXPAYER UNIT, KARACHI VS AL-ABID SILK MILLS LTD., A-39, MANGHOPIR ROAD, SITE, KARACHI Fiscal sta…

Back to the case-law library · Search Pakistani case law in Urdu or English