991/2015 Suit China Harbour Engineering Co., Ltd. (Plaintiff) V/S Pakistan & Others. (Defendant)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author)
Order Date: 24-JUL-15
"Income Tax Ordinance (XLIX of 2001)---- ----Ss. 121, 124(4), 129, 132 & 137(2)---Specific Relief Act (I of 1877), Ss. 39, 42 & 54---Suit for cancellation, declaration and permanent injunction---Best judgment assessment---Assessment giving effect to an order---Disposal of appeal by the Appellate Tribunal---Due date for payment of tax---Commissioner Inland Revenue (Appeals) had been directed to decide the plaintiff's appeal within certain period and till final disposal of the plaintiff's appeal, the defendants had been restrained from taking any coercive action against the plaintiff---Tabulation made by the plaintiff, wherein certain heads of account had been either deleted or sent for rectification under S. 221 of Income Tax Ordnance, 2001, was not disputed---In terms of S. 124 (4) of the Income Tax Ordinance, 2001, where direct relief was provided in order under Ss. 129 & 132 of the Ordinance, the Commissioner would issue Appeal Effect Order within two months of the date the Commissioner was served with the order---In pursuance of S. 137 (2) of Income Tax Ordinance, 2001, where any tax was payable under assessment order or amended assessment order or any other order issued by the Commissioner under the Income Tax Ordinance, 2001, a notice would be served upon the taxpayer in the prescribed form specifying the amount payable and thereupon the sum so specified would be paid within 15 days from the date of the service of the notice---Original demand notice had been issued prior to amended assessment; hence, the same was not sufficient compliance of issuing notice of demand in pursuance of amended assessment to provide opportunity of 15 days specifying the total amount in pursuance of amended assessment---Compliance to Ss. 124 (4) & 137(2) of Income Tax Ordinance, 2001 was necessary---Appeal Effect Order was an amended assessment tabulation and the same had to be given effect like any other amended decree---High Court directed the defendants to deposit the amount, which had been recovered by them from the Bank account of the plaintiff, in the Court till further orders."Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
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