NATIONAL LOGISTICS CELL vs ASSISTANT/DEPUTY COMMISSIONER S — 2025 PTD 614 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2025 PTD 614 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2025
Reporter: PTD
Parties: NATIONAL LOGISTICS CELL vs ASSISTANT/DEPUTY COMMISSIONER S
Subject matter: Tax & Customs
Provisions referred to: S. 134; 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

NATIONAL LOGISTICS CELL VS ASSISTANT/DEPUTY COMMISSIONER S.134a(1)---Constitution of Pakistan, art. 199---Constitutional petition---alternative Dispute Resolution---Committee not established---Effect---Petitioner / taxpayer company in its earlier petition was directed by High Court to get its dispute settled through alternative Dispute Resolution Committee---authorities did not establish alternative Dispute Resolution Committee and dispute of petitioner / taxpayer company was not decided within the period fixed by High Court in earlier petition---Effect---High Court directed Federal Government to establish necessary Committee of alternative Dispute Resolution as per provision of S. 134a(1) of Income Tax Ordinance, 2001, on immediate basis so that litigants would not suffer and tendency of overburdening Court with unnecessary litigation was curtailed---High Court restrained the authorities from adopting coercive measures against petitioner / taxpayer company as Committee of alternative Dispute Resolution had not been established and there was no forum to get dispute resolved by way of mediation---Constitutional petition was disposed of accordingly.

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