NORDEX SINGAPORE EQUIPMENT LIMITED vs FEDERAL BOARD OF REVENUE, CIR AND FFC ENERGY LTD

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NORDEX SINGAPORE EQUIPMENT LIMITED VS FEDERAL BOARD OF REVENUE, CIR AND FFC ENERGY LTD. Ss. 2 (41), 122a, 122B, 152, 153 & 206---Income Tax Rules, 2002, R.231-a---Constitution of Pakistan, art. 199---Constitutional petition---avoidance of Double Taxation Treaty---Offshore company---Petitioner was an offshore company and was aggrieved of deduction of tax in presence of avoiding Double Taxation Treaty (aDTT) between Pakistan and Singapore Governments as the same was applicable to procurement and supply of goods to respondent company---Validity---Federal Board of Revenue was the Regulator who did not meet its statutory obligations and had passed order in question against the provisions and all norms of law---Matter in issue was not timely decided in absolute form as well as common purpose of applications made under different statutory provisions was defeated---Such practice of authorities not only frustrated cause of justice but had also added agonies of parties as well as put additional burden and workload for High Court taking away precious time, energy and sources of machinery of law---Order in question was passed without properly hearing the petitioner or its representative---Remedy of revision under S. 122a or 122B of Income Tax Ordinance, 2001, was available---Order in question was passed against intent, object and spirit of relevant law setting prescribed standards and norms---High Court declined to restrict scope of Constitutional petition merely due to reason that the petitioner could have preferred a revision against order in question---Provisions of Ss.206a & 152(5) of Income Tax Ordinance, 2001, were interconnected and in order in question care was not taken that provisions of Ss.152 & 206a of Income Tax Ordinance, 2001, were intertwined and were required to be read together simultaneously for purpose of deciding the issue---High Court in order to advance the cause of justice and to prevent miscarriage of justice set aside the order and remitted the matter to Commissioner Inland Revenue to decide the same afresh by providing proper hearing to all concerned including the petitioner---Constitutional petition was allowed accordingly.

NORDEX SINGAPORE EQUIPMENT LIMITED vs FEDERAL BOARD OF REVENUE, CIR AND FFC ENERGY LTD — 2024 PTD 208 LAHORE-HIGH-COURT-LAHORE

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