ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1533 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.6461/2021 (Urgent).

2. For order on CMA No.6462/2021 (Exemption).

3. For order on CMA No.6463/2021 (Stay).

4. For hearing of main case.

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1^st March 2021

Qazi Umair Ali, 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 161(1) of the Income Tax Ordinance, 2001 dated 29.01.2021 for the Tax Year 2018, petitioner has filed an appeal alongwith stay application before Commissioner Inland Revenue (Appeals-III), CTO, Karachi, which is pending disposal, however, no order has been passed thereon, whereas, the statutory period for making payment of the disputed amount has expired and the respondents are pressing recovery of the impugned demand by adopting coercive measures, including attachment of the petitioner’s bank account. It has been prayed by the learned counsel that respondents may be restrained from enforcing the recovery of the impugned demand, which is subject matter of appeal pending before Commissioner Inland Revenue (Appeals-III), CTO, Karachi till its final decision.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 16.03.2021, 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 impugned demand, which is subject matter of appeal pending before Commissioner Inland Revenue (Appeals-III), CTO, Karachi.

J U D G E