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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; 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---Constitution of Pakistan, Art. 10A---Advance tax---Recovery---Procedure---Due process of law---Scope---Issuance of notices under Ss. 137 and 138 of Income Tax Ordinance, 2001 are also required as taxpayer may have filed an estimate for purposes of S. 147(6) of Income Tax Ordinance, 2001 which may then have been rejected by tax department in exercise of authority under second proviso of S. 147(6) of Income Tax Ordinance, 2001 or proviso to S. 147(6B) of Income Tax Ordinance, 2001 as applicable, in which case due date for payment of advance tax would have already passed---Tax department initially invites taxpayer to discharge liability to pay advance tax on a voluntary basis under S. 137 of Income Tax Ordinance, 2001 failing which it may notify the taxpayer of its intention to use its coercive powers under S. 138 of Income Tax Ordinance, 2001 to recover advance tax---This is the scheme for collection and recovery of advance tax, which has been incorporated by virtue of S. 147(7) of Income Tax Ordinance, 2001---Any recovery affected without issuing such notices would be in breach of requirements of S. 147(7) of Income Tax Ordinance, 2001 read with Ss. 137 and 138 of Income Tax Ordinance, 2001 and fall foul of taxpayer's right to due process guaranteed by Art. 10A of the Constitution and would be illegal.

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