Mst. SADIA ISHFAQ vs CHIEF COMMISSIONER Ss — 2024 PTD 869 LAHORE-HIGH-COURT-LAHORE

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Mst. SADIA ISHFAQ VS CHIEF COMMISSIONER Ss.216(1) & 216 (3)(m)---Information of a taxpayer, disclosure of---Scope---Legal representative of deceased taxpayer, rights of---Daughter sought, from the concerned Commissioner Inland Revenue, the copies of tax returns of her deceased father in order to ascertain her share from the properties left by him, which request was rejected---Argument of the Commissioner, relying on S. 216(3)(m) of the Income Tax Ordinance, 2001 ('the Ordinance, 2001'), was that the information required by the petitioner/daughter could not be provided to her as she had to approach the civil court and through its processes the Commissioner might provide the necessary tax returns in evidence before the Civil Court---Validity---Provisions of S. 216(3)(m) of the Ordinance, 2001 stipulated that the bar contained in S.216(1) of the Ordinance, 2001 shall not be applicable to proceedings pending in a Civil Court in which the Federal Government or any income tax authority is a party relating to any matter arising out of any proceedings under the Ordinance, 2001---Said provision by its terms does not support the reasons mentioned in the impugned order to deny the petitioner the tax returns of her father---It is apparent from the said provision that the suit or proceedings pending in the Civil Court must relate to a matter arising out of any proceedings under the Ordinance, 2001---Petitioner had sought seeks copies of the tax returns of her deceased father to ascertain the (movable and immovable) properties left by him ; she could not simply file a suit without mentioning the properties to which she was entitled on account of inheritance---Even otherwise, any dispute regarding the tax affairs of the deceased after his death shall have to be dealt with by his legal representatives---Petitioner being one of the legal representatives of the deceased was entitled to obtain the information from the tax returns to lay claim on her legal entitlement under the Islamic law of inheritance---High Court viewed that S. 216 of the Ordinance, 2001 did not place any bar on legal representative(s) of a deceased taxpayer from obtaining the copies of his / her tax returns--- High Court set-aside impugned order passed by the Commissioner Inland Revenue and directed him to provide necessary information / tax returns of the deceased father of the petitioner to the petitioner---Constitutional petition filed by the daughter of deceased taxpayer, was allowed, in circumstances.

Mst. SADIA ISHFAQ vs CHIEF COMMISSIONER Ss — 2024 PTD 869 LAHORE-HIGH-COURT-LAHORE

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