1872/2016 Suit Saleem Butt.. (Plaintiff) V/S Pakistan & others (Defendant)

Sindh High CourtTax Law2021

Bench: Hon'ble Mr. Justice Adnan Iqbal Chaudhry(Author)

1872/2016 Suit Saleem Butt.. (Plaintiff) V/S Pakistan & others (Defendant) Sindh High Court

Bench: Hon'ble Mr. Justice Adnan Iqbal Chaudhry(Author) Order Date: 31-MAY-21

Challenge to the vires of section 230(2) of the Income Tax Ordinance, 2001 on the ground of delegation of excessive legislative power not successful. While making such challenge, the Plaintiff had also to demonstrate infringement of a Fundamental Right. SRO 115(I)/2015 re the conferring of powers and functions on the DG I&I, was within the jurisdiction of the FBR. Effect of striking-down of same SRO by another High Court discussed. The invoking of section 176 does not militate against the concept of deemed assessment under section 122 of the Ordinance. Malafides had to be pleaded with particulars.

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1872/2016 Suit Saleem Butt.. (Plaintiff) V/S Pakistan & others (Defendant)

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