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

Case information

Citation: 2025 PTD 1125 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2025
Reporter: PTD
Parties: ARY COMMUNICATIONS LIMITED vs FEDERAL BOARD OF REVENUE Ss
Subject matter: Civil
Provisions referred to: S. 7---C; S. 9---F; S. 9; S. 7; Sindh Civil Courts Ordinance (II of 1962); Civil Procedure Code (V of 1908); Sindh Civil Courts Ordinance; Income Tax Ordinance

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

ARY COMMUNICATIONS LIMITED VS FEDERAL BOARD OF REVENUE Ss. 177 & 227---Sindh Civil Courts Ordinance (II of 1962), S.7---Civil Procedure Code (V of 1908), S.9---Fiscal matters---Original civil jurisdiction of High Court---Audit notice---Scope---Single Judge of High Court is not required to mandatorily exercise such jurisdiction in fiscal matters on Original Side in terms of S. 9, C.P.C. read with S.7 of Sindh Civil Courts Ordinance, 1962---When matter is of exercising discretion by Court, then the Court is not bound to grant such relief merely because it is otherwise lawful to do so---Even otherwise, if at all a suit is maintainable, even then a direct challenge to audit notice without availing remedy under Income Tax Ordinance, 2001 has been deprecated by the Courts---High Court is not required to decide such controversy which apparently relates to an issue which at best can only be decided by the forum provided under Income Tax Ordinance, 2001.

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