PAKISTAN TELECOMMUNICATION AUTHORITY vs FEDERATION OF PAKISTAN for the purpose of service through Chairman Federal Board of Revenue, Islamabad Ss — 2025 PTD 1364 ISLAMABAD

Case information

Citation: 2025 PTD 1364 ISLAMABAD
Court: Islamabad High Court
Year: 2025
Reporter: PTD
Parties: PAKISTAN TELECOMMUNICATION AUTHORITY vs FEDERATION OF PAKISTAN for the purpose of service through Chairman Federal Board of Revenue, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: S. 147; S. 137; 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

PAKISTAN TELECOMMUNICATION AUTHORITY VS FEDERATION OF PAKISTAN for the purpose of service through Chairman Federal Board of Revenue, Islamabad Ss. 137, 138, 140 & 147(4), (4B), (5), (5a), (5B), (6) & (7)---advance tax---Estimate, non-filing of---Effect---advance tax is income tax and is liable to be paid as and when it becomes due in terms of Ss. 147(5), (5a) and (5B) of Income Tax Ordinance, 2001---In order to effect recovery of such tax liability, tax department is at liberty to employ, in terms of S. 147(7) of Income Tax Ordinance, 2001 the collection and recovery provisions of Income Tax Ordinance, 2001---In an event that a taxpayer does not file estimate under S. 147(6) of Income Tax Ordinance, 2001 and also does not discharge its advance tax liability as computed in accordance with S. 147(4) or (4B) of Income Tax Ordinance, 2001 as applicable or taxpayer files an estimate which is rejected and such order is not stayed and the taxpayer does not comply with such order, tax department can then exercise authority under S. 147(7) of Income Tax Ordinance, 2001 to undertake collection under S. 137 of Income Tax Ordinance, 2001 and if such liability is not voluntarily discharged by tax payer, seek recovery under Ss. 138 and 140 of Income Tax Ordinance, 2001.

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