ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-5422 of 2020

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.23090/2020 (Urgent).

2. For order on CMA No.23091/2020 (Exemption).

3. For order on CMA No.23092/2020 (Stay).

4. For hearing of main case.

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29^th October 2020

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 the petitioner submits that against an order passed under section 161(1) of the Income Tax Ordinance, 2001 dated 30.09.2020 for the Tax Year 2018, petitioner had filed an appeal alongwith stay application before the Commissioner Inland Revenue (Appeals-I), Karachi, whereas, no order has been passed thereon and the statutory period for making payment has expired. However, according to learned counsel, respondents are threatening to initiate proceedings for the recovery of impugned demand by adopting coercive measure, hence requests that respondents may be restrained from enforcing the recovery of impugned demand till final disposal of appeal pending before Commissioner Inland Revenue (Appeals-I), Karachi. Per learned counsel, a taxpayer, if aggrieved by any adverse order passed by the Revenue Authorities, is entitled to seek remedy by approaching at-least one independent forum of appeal provided under the statute, therefore, the recovery proceedings initiated by the respondents, under the circumstances, are illegal and based on mala fide. In support of his contentions, learned counsel has referred an order dated 07.10.2020 passed by this Court in C.P. No.D-4853/2020, which is available at pages 61 & 63 of the Court’s file.

Let notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 03.11.2020, when instant petition may be taken up alongwith aforesaid petition and other connected petitions, whereas, comments, if any, shall be filed with advance copy to the 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-I), Karachi.

J U D G E