ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1824 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.7782/2021 (Urgent).

2. For order on CMA No.7783/2021 (Exemption).

3. For order on CMA No.7784/2021 (Stay).

4. For hearing of main case.

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12^th March 2021

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 petitioner submits that pursuant to an Order-in-Original No.6/125/2020 dated 24.12.202 passed by the respondent No.4 for the Tax Year 2018, petitioner has filed an appeal alongwith stay application before Commissioner Inland Revenue (Appeals-II), Karachi, who was pleased to grant stay against recovery of the disputed amount for a period of 30 days, which is expired today i.e. on 12.03.2021, however, in view of section 45B(1C) of the Income Tax Ordinance, 2001 no further stay can be granted and the respondents are pressing recovery of the impugned demand by adopting coercive measures, hence requests 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-II), 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 30.03.2021, 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-II), Karachi.

J U D G E