KARACHI: The Sindh High Court (SHC) has dismissed a constitutional petition filed by Jahanzaib son of Muhammad Umer, proprietor of M/s Umer seeking restraining order against impugned demand notice for recovery of Rs 119,503,880 in respect of advance tax issued by deputy commissioner Inland Revenue E&C Unit-I, Zone-III, Large Taxpayer Unit-II.
During hearing of the petition, a two-member bench, headed by Justice Aqeel Ahmed Abbasi directed the commissioner Inland Revenue (Appeals-V) Karachi to decide the appeal of the petitioner within four weeks.
During the hearing, both side’s counsel concluded their arguments, after final arguments, court dismissed the petition and observed in its order that, “provision shows that every taxpayer, whose income was charged to tax for the latest tax year or latest assessment year under the repealed ordinance, shall be liable to pay advance tax for the year in terms of this section, whereas, there is no provision in the income tax ordinance, 2001, whereby, operation of the provisions of section 147 could be suspended merely, the view of pendency of an appeal before appellate forums, prima-facia, the impugned notice issued in terms of section 147 of the income tax ordinance, 2001 in the instant matter, does not suffer from any illegality, hence, cannot be interfered by this court at this stage, we do not find any substance in the instant petition, which is devoid of any merits and the same was dismissed”.
However, court also directed the commissioner Inland Revenue (Appeals-V) Karachi to decide the appeal of the petitioner within four weeks.
Earlier, counsel for the petitioner stated in petition that said respondent issued notice to the petitioner for recovery of above mentioned amount, being aggrieved he filed an appeal before the concerned authorities which is pending along with stay application, therefore, court may restrain the respondents from recovery of said amount.
