ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-5204 of 2020

___________________________________________________________________                                        Date                                      Order with signature of Judge 

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FRESH CASE:

1.     For order on CMA No.22174/2020 (Urgent).

2.     For order on CMA No.22175/2020 (Exemption).

3.     For order on CMA No.22176/2020 (Stay).

4.     For hearing of main case.

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21st October 2020

Mr. Saim Hashmi, 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 an exparte order under section 122(1) of the Income Tax Ordinance, 2001 for the tax year 2015 has been passed by the respondents, which was never served upon the petitioner, however, petitioner came to know about such order on issuance of demand notice dated 12.10.2020 under section 138(1) of the Income Tax Ordinance, 2001, therefore, petitioner has requested the respondents for issuance of certified copy of the order as referred hereinabove. However, according to learned counsel, attested true copy has been issued, whereafter, petitioner has filed an appeal alongwith stay application before the Commissioner Inland Revenue (Appeals-III), CRTO, Karachi, however, no order has been passed thereon and the respondents are threatening to initiate proceedings for the recovery of impugned demand by adopting coercive measure. Per learned counsel, petitioner has a prima facie case, whereas, impugned order has been passed in violation of law without providing an opportunity of being heard to the petitioner, therefore, requests that respondents may be restrained from enforcing the recovery of the impugned demand till final disposal of the appeal pending before Commissioner Inland Revenue (Appeals-III), CRTO, Karachi in terms of earlier orders passed by this Court in similar cases.

            Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 04.11.2020, 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 Commissioner Inland Revenue  (Appeals-III), CRTO, Karachi in the instant case.

      J U D G E

 

J U D G E