PRESSON DESCON INTERNATIONAL (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss — 2023 PTD 516 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2023 PTD 516 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2023
Reporter: PTD
Parties: PRESSON DESCON INTERNATIONAL (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss
Subject matter: Tax & Customs
Provisions referred to: S. 221; S. 226; S. 124; 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

PRESSON DESCON INTERNATIONAL (PVT.) LTD. VS FEDERATION OF PAKISTAN Ss.124, 221 & 226---Constitutional petition---Appeal Effect Order, non-issuing of---Plea of rectification--- Petitioner / taxpayer was aggrieved of non-issuance of Appeal Effect Order by authorities on the plea of pending rectification application---Validity---Inactions in discharge of statutory obligations, like filing of appeal before Appellate Tribunal within time and non-filing of reference was covered up by moving rectification application, which was not a regular proceeding---Application under S.221 of Income Tax Ordinance, 2001, was meant to rectify a mistake, legal or factual, floating on record, where no interpretation or long drawn arguments were required to rectify it, for which limitation was five years---Proceeding in an application for rectification before Appellate Tribunal did not fall under S.226(b)(ii) of Income Tax Ordinance, 2001---Commissioner was bound to issue Appeal Effect Order under S.124(4) of Income Tax Ordinance, 2001, within two months as order by Appellate Authority had attained finality---Commissioner had ample power, after implementation of order under S. 124(4) of Income Tax Ordinance, 2001, if rectification application was accepted, to take a remedial action for recovery of tax while giving effect to Appellate Tribunal's order under relevant provisions of S. 124 of Income Tax Ordinance, 2001---Excuse and grounds for non-implementation raised by authorities had no force---Constitutional petition was allowed accordingly.

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