ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-364 of 2022

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.1761/2022 (Urgent).

2. For order on CMA No.1762/2022 (Exemption).

3. For order on CMA No.1763/2022 (Stay).

4. For hearing of main case.

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24^th January 2022

Mr. Hyder Ali Khan, 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 pursuant to an order passed under Section 161 of the Income Tax Ordinance, 2001 dated 24.12.2021 by the respondents for the Tax Year 2020, petitioner has filed an appeal alongwith stay application before Commissioner Inland Revenue (Appeals-III), CTO, Karachi, however, no order has been passed either on the appeal or the stay application, whereas, 30 days’ time period for making payment in terms of the impugned demand notice has expired and the respondents are pressurizing for the recovery of the disputed amount by adopting coercive measures, hence requests that respondents may be restrained from enforcing the recovery of disputed amount till final disposal of the appeal pending before Commissioner Inland Revenue (Appeals-III), CTO, Karachi.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 04.02.2022, 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-III), CTO, Karachi.

J U D G E