ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-4943 of 2020

___________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.21064/2019 (Urgent).

2. For order on CMA No.21065/2019 (Exemption).

3. For order on CMA No.21066/2019 (Stay).

4. For hearing of main case.

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12^th October 2020

Ms. Sana Q. Valika, 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 appeal of the petitioner is pending before the Appellate Tribunal Inland Revenue, who was pleased to grant stay against recovery of the impugned demand for a consolidated period of 180 days, which period has now expired and in view of proviso to sub-section (5) of Section 131 of the Income Tax Ordinance, 2001 such stay cannot be extended, therefore, respondents are enforcing recovery of the impugned demand by adopting coercive measures. It has been prayed that respondents may be restrained from enforcing recovery of the impugned demand till final decision by the Appellate Tribunal Inland Revenue in the instant case. Learned counsel for petitioner has placed on record a copy of order dated 09.08.2019 passed by this Court in C.P. No.D-5244/2019.

Let pre-admission notice be issued to the respondents as well as D.A.G. for 29.10.2020, to be served through first three modes, when comments, if any, shall be filed with advance copy to learned counsel for petitioner. However, till next date of hearing, respondents shall not enforce the recovery of impugned demand, which is subject matter of appeal pending before the Appellate Tribunal Inland Revenue, Karachi in the instant case.

J U D G E