ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-208 of 2021

___________________________________________________________________                                        Date                                      Order with signature of Judge 

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FRESH CASE:

1.     For order on CMA No.764/2021 (Urgent).

2.     For order on CMA No.765/2021 (Exemption).

3.     For order on CMA No.766/2021 (Stay).

4.     For hearing of main case.

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11th January 2021

M/s. Haider Waheed and Abdul Moiz Jaferrii, Advocate for Petitioner alongwith Mr. Asad Alavi, Advocate.

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1.         Urgency granted.

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

3&4.     Through instant Constitutional Petition, the petitioner has impugned demand notice issued by the respondents on 17.12.2020 for the recovery of the amount outstanding against the petitioner pursuant to an order passed under section 122(5A) of the Income Tax Ordinance, 2001 for the Tax Year 2017. According to the learned counsel for petitioner, the petitioner had filed Constitutional Petitions bearing Nos.D-107 to 110 of 2019, which were finally disposed of vide order dated 30.01.2019 with the directions to the respondents not to enforce the recovery of the impugned demand, which is subject matter of appeal before the Commissioner Inland Revenue  (Appeals-III) Karachi till its final decision. According to the learned counsel, the appeals of the petitioner have been heard, however, no order has been passed thereon and inspite of such fact, respondents in totally disregarded of the aforesaid order passed by this Court have issued impugned demand notice and have attached petitioner’s bank accounts for the recovery of the impugned demand, hence requests that respondents may be restrained from enforcing the recovery of the impugned demand, which is subject matter of appeals in the instant case, whereas, the operation of the attachment notice may be suspended till next date of hearing.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 26.01.2021, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. In the meanwhile, respondents shall not enforce the recovery of the disputed amount, which is subject matter of appeals pending before Commissioner Inland Revenue (Appeals-III), Karachi. However, till next date of hearing, the operation of the impugned attachment notice shall remain suspended.

 

      J U D G E

 

 

J U D G E