ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-276 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.1085/2021 (Urgent).

2. For order on CMA No.1086/2021 (Exemption).

3. For order on CMA No.1087/2021 (Stay).

4. For hearing of main case.

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13^th January 2021

Mr. Muhammad Waleed, Advocate for Petitioner.

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1. Urgency granted.

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

3&4. Learned counsel for petitioner submits that pursuant to an order passed under Section 121 read with Section 214C of the Income Tax Ordinance, 2001 dated 29.10.2020 by the respondents for the Tax Year 2017, petitioner has filed an appeal alongwith stay application before Commissioner Inland Revenue (Appeals-IV), Karachi, however, no order has been passed thereon and the respondents malafidely issued attachment notice to the petitioner’s bank and have recovered certain amount from the bank account of the petitioner, which is still under attachment. It has been prayed by the learned counsel for petitioner that respondents may be restrained from taking any adverse action for the recovery of impugned demand, which is subject matter of appeal pending before Commissioner Inland Revenue (Appeals-IV), Karachi till its final decision. It has been further prayed that attachment notice issued by the respondents for the bank account(s) of the petitioner may be directed to de-attach 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 04.02.2021, 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 appeal pending before Commissioner Inland Revenue (Appeals-IV), Karachi, whereas, the operation of the attachment notice for the bank account(s) of the petitioner shall remain suspended till next date of hearing.

J U D G E