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; S. 138; S. 171; 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---adjustment---Notice of recovery, non-issuance of---annulment of reassessment order---Coercive measures---attachment of bank accounts---Petitioner / taxpayer was aggrieved of recovery of tax amount by authorities after attaching its bank account---Validity---Notice under S. 147 of Income Tax Ordinance, 2001 was issued on 01-09-2022 prior to the annulment of reassessment order---No notice under S. 137 of Income Tax Ordinance, 2001 was issued after annulment of reassessment order and notice under S. 138(1) of Income Tax Ordinance, 2001 was also issued on 18-11-2022 after annulment of reassessment order---Tax department coercively affected recovery of advance tax computed on the basis of an annulled reassessment order on 28-11-2022---Such action was taken by tax department in full view of the fact that reassessment order stood annulled---Recovery of advance tax liability computed on basis of annulled reassessment order was colorable exercise of authority that suffered from illegality---High Court declared such recovery notices illegal along with recovery coercively recovered from the petitioner / taxpayer---High Court directed Commissioner Income Tax to process application for refund claimed by petitioner / taxpayer within a period of sixty days and while making such order would also consider if any additional payment for delayed refund was due to the petitioner in terms of S. 171 of Income Tax Ordinance, 2001---Constitutional petition was allowed, in circumstances.

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