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RADIANT MEDICAL (PVT.) LIMITED vs The FEDERAL BOARD OF REVENUE Ss — 2024 PTD 1017 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2024 PTD 1017 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2024
Reporter
PTD
Parties
RADIANT MEDICAL (PVT.) LIMITED vs The FEDERAL BOARD OF REVENUE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 127; 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

RADIANT MEDICAL (PVT.) LIMITED VS The FEDERAL BOARD OF REVENUE Ss.127 & 140---Constitution of Pakistan, Art. 199---Constitutional petition---Recovery of tax---Person holding money on behalf of taxpayer---Petitioner / taxpayer was aggrieved of deduction of tax liability from his bank account, during pendency of appeal---Validity---Appeal preferred by petitioner / taxpayer under S. 127 of Income Tax Ordinance, 2001, against amended assessment was pending---Respondent / authorities never asked to pay 10% of amount of tax due against which appeal under S. 127 of Income Tax Ordinance, 2001 was preferred by petitioner / taxpayer---Recovery proposed to be effected by authorities beyond 10% of tax liability of petitioner / taxpayer, as determined in amended assessment order was without lawful authority under the provisions of S. 140(1) of Income Tax Ordinance, 2001---High Court directed the authorities to reimburse the amount recovered from bank account of petitioner / taxpayer after deducting 10 % of tax liability therefrom---Constitutional petition was allowed accordingly.

Other judgments reported in 2024 PTD

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