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ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED vs ADDITIONAL COMMISSIONER INLAND REVENUE Recovery proceedings — 2024 PTD 30 ISLAMABAD

Case information

Citation
2024 PTD 30 ISLAMABAD
Court
Islamabad High Court
Year
2024
Reporter
PTD
Parties
ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED vs ADDITIONAL COMMISSIONER INLAND REVENUE Recovery proceedings
Subject matter
Constitutional

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

ISLAMABAD ELECTRIC SUPPLY COMPANY LIMITED VS ADDITIONAL COMMISSIONER INLAND REVENUE Recovery proceedings---appeal pending---Stay of recovery proceedings during pendency of appeal---Petitioner sought a direction to the respondent to decide its pending appeal and, in the meanwhile, restrain the department from initiating recovery proceedings---Validity---There should be an adjudication of the grievance by an independent tribunal----an assessee is entitled to adjudication in respect of its disputed tax liabilities by at least one independent forum outside the hierarchy of the respondent department---Constitutional petition was disposed of with a direction to the respondent to hear and decide the appeal within a period of sixty days, and until then, no coercive measures were to be adopted against the petitioner by the department.

Other judgments reported in 2024 PTD

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