2415/2016 Suit Saleem Butt (Plaintiff) V/S Pakistan and Others (Defendant)

Sindh High CourtTax Law2021

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

2415/2016 Suit Saleem Butt (Plaintiff) V/S Pakistan and Others (Defendant) Sindh High Court

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

Given the mechanism in-built in section 177 of the Income Tax Ordinance, which includes the providing of reasons in writing to the taxpayer, the power conferred on the Commissioner to call for record under section 177(1) of the Ordinance, does not by itself offend Article 25 of the Constitution. The question then, whether such power has been used unlawfully, is different, and one that may vary with the circumstances of each case. While making such challenge, the Plaintiff had also to demonstrate infringement of a Fundamental Right. The invoking of section 177(1) 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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2415/2016 Suit Saleem Butt (Plaintiff) V/S Pakistan and Others (Defendant)

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