ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-4853 of 2020

___________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.20670/2019 (Urgent).

2. For order on CMA No.20671/2019 (Exemption).

3. For order on CMA No.20672/2019 (Stay).

4. For hearing of main case.

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7^th October 2020

Khwaja Aizaz Ahsan, Advocate for Petitioner.

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1. Urgency granted.

2. Exemption granted, but subject to all just exceptions.

3&4. Learned counsel for the petitioner submits that against order dated 02.07.2020 passed under section 122(5A) of the Income Tax Ordinance, 2001 for the tax year 2014, petitioner has filed an appeal alongwith stay application before the Commissioner Inland Revenue (Appeals-III), Karachi, which is pending disposal. However, according to the learned counsel, no order has been passed thereon and statutory period for making payment of tax has expired and the respondents are threatening to initiate proceedings for the recovery of the impugned demand by adopting coercive measure, hence requests that respondents may be restrained from enforcing the recovery of the impugned demand till final disposal of the appeal pending before Commissioner Inland Revenue (Appeals-III), Karachi. Per learned counsel, a taxpayer, if aggrieved by any adverse order passed by the Revenue Authorities, is entitled to seek remedy by approaching at-least one independent forum of appeal provided under the statute, therefore, the recovery proceedings initiated by the respondents, under the circumstances, are illegal and based on mala fide.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for a date to be fixed after two weeks, when comments, if any, shall be filed with advance copy to learned counsel for petitioner. In the meanwhile, respondents shall not enforce the recovery of impugned demand, which is subject matter of appeal before Commissioner Inland Revenue (Appeals-III), Karachi, till next date of hearing.

J U D G E