ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-6194 of 2020

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.26604/2020 (Urgent).

2. For order on CMA No.26605/2020 (Exemption).

3. For order on CMA No.26606/2020 (Stay).

4. For hearing of main case.

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4^th December 2020

Mr. Taimoor Ahmed Qureshi, 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 petitioner was being assessed in Balochistan, whereas, petitioner’s business place is at Quetta, however, the case of the petitioner, who is builder & developer, has been transferred from Balochistan to Commissioner Inland Revenue, Special Zone for Builders & Developers, LTU-II, Karachi, vide Notification dated 03.01.2020. According to learned counsel, petitioner was not intimated about said transfer, whereas, it has been learnt that an order under section 122(5A) of the Income Tax Ordinance, 2001 has been passed against the petitioner for the Tax Year 2014, which order, according to learned counsel, has never been served upon petitioner. Learned counsel for the petitioner submits that petitioner has come to know the aforesaid order when bank account of the petitioner at Karachi has been attached vide attachment notice dated 30.11.2020 issued by Deputy Commissioner Inland Revenue, Unit-01, Medium Taxpayer Office, ENF-II, Karachi. Per learned counsel, petitioner will file an appeal alongwith stay application against the order passed under section 122(5A) of the Income Tax Ordinance, 2001 after obtaining its certified copy, however, in the meanwhile, requests that respondents may be restrained from seeking enforcement of the disputed amount till final decision by the Commissioner (Appeals) either on the stay application or on the appeal, as the case may be.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 11.12.2020, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. In the meanwhile, respondents may not take any adverse action against the petitioner for the recovery of disputed amount for the Tax Year 2014 pursuant to attachment notice dated 30.11.2020 till next date of hearing.

J U D G E