ARY COMMUNICATIONS LIMITED vs FEDERAL BOARD OF REVENUE Ss — 2025 PTD 1125 KARACHI-HIGH-COURT-SINDH

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ARY COMMUNICATIONS LIMITED VS FEDERAL BOARD OF REVENUE Ss. 177 & 227---Specific Relief act (I of 1877), S. 54---Civil Procedure Code (V of 1908), O. VII, R.11 O.XXXIX, Rr. 1, 2---Law Reforms Ordinance (XII of 1972), S. 3---Intra Court appeal---Rejecting of plaint---audit, notice of---Scope---appellant / plaintiff was aggrieved of rejecting of plaint assailing notice issued by respondent / authorities to conduct audit---Validity---In absence of objection as to the jurisdiction being exercised by the officer concerned who had issued the notices, appellant / plaintiff was required to submit to such notices and contest the same before the hierarchy as provided under Income Tax Ordinance, 2001---There was no question of seeking restraining order against such proceedings---as to grant of injunctive relief appellant / plaintiff could not succeed in getting permanent injunction against notices in question---as to injunction application in question, the same was to be dismissed even if plaint could not have been rejected---appellant / plaintiff in its suit did not plead mala fide against any particular act of respondents / authorities nor any damages for such act of mala fides had been claimed---Time and again, it was stated in the plaint that act of respondents / authorities was mala fide, illegal and without lawful authority---It was not a case of any lack of jurisdiction on the part of respondents / authorities in issuing notices in question---Infact a mere allegation of any act being illegal is not by itself lack of jurisdiction---Cause of action based on which the suit had been filed by appellant / plaintiff was a notice under S. 177 of Income Tax Ordinance, 2001---Justifiable reasons were mentioned independently in all such notices for different tax years pointing out various discrepancies and shortcomings in the tax returns of appellant / plaintiff---Division Bench of High Court declined to interfere in the order rejecting the plaint under O. VII, R. 11, C.P.C.---appeal was dismissed, in circumstances.

ARY COMMUNICATIONS LIMITED vs FEDERAL BOARD OF REVENUE Ss — 2025 PTD 1125 KARACHI-HIGH-COURT-SINDH

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