PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

ABDUL RASHEED vs COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI Ss — 2024 PTD 733 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2024 PTD 733 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2024
Reporter
PTD
Parties
ABDUL RASHEED vs COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI Ss
Subject matter
Tax & Customs

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

ABDUL RASHEED VS COMMISSIONER INLAND REVENUE, ZONE-II, LTU-II, KARACHI Ss. 140, 138, 131 & 132---Recovery proceedings, initiation of---Matter pending adjudication before the Appellate Tribunal Inland Revenue ('Tribunal')---Directions/ orders passed by the Tribunal, violation of---Contempt---Scope and effect---Tax-payer (applicant / appellant) moved the Tribunal agitating that the Department /respondents had forcefully with drawn the disputed amounts from his bank account ignoring the directions/order passed in the appeal preferred by the him---Validity---Directions of the Tribunal were binding on the Department and the same were given through an order sheet---By-passing of orders of the Tribunal by the authorities below tantamount to misconduct and contempt---In all fairness, equity and justice, a taxpayer should not be forced to pay a demand created by a Revenue Authority unless the order creating such demand had undergone the scrutiny of at least one independent forum---No coercive measures were to be adopted for recovery of the disputed tax liability till the decision by an independent forum---When appeal of the applicant / taxpayer was still pending adjudication before the Tribunal, then initiation of recovery proceedings by the authorities without scrutiny of judgment/order by an independent forum was not justified, thus in light of said hardship, applicant/tax-payer was entitled for grant of stay---Miscellaneous application moved by the taxpayer for grant of stay was allowed, in circumstances.

Other judgments reported in 2024 PTD

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