ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1010 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.4251/2021 (Urgent).

2. For order on CMA No.4252/2021 (Exemption).

3. For order on CMA No.4253/2021 (Stay).

4. For hearing of main case.

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9^th February 2021

Mr. Ahmed Ali Hussain, 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 passed under Section 122(5A) of the Income Tax Ordinance, 2001 dated 23.10.2020 by the respondents for the Tax Year 2017, petitioner filed an appeal alongwith stay application before Commissioner Inland Revenue (Appeals-I), Karachi, who was pleased to partially allow the appeal of the petitioner, however, petitioner filed second appeal before Appellate Tribunal Inland Revenue of Pakistan, Karachi, who vide order dated 26.01.2021 on stay application filed by petitioner while observing that since no recovery proceedings have been initiated against petitioner by respondents, therefore, stay application was dismissed. However, according to the learned counsel, respondents have initiated recovery proceedings pursuant to which the petitioner has filed an application for stay, however, no order has been passed thereon and there is apprehension that respondents will adopt coercive measures, including attachment of bank account of the petitioner. It has been prayed by the learned counsel for petitioner that respondents may be restrained from enforcing the recovery of the impugned demand, which is subject matter of appeal pending before Appellate Tribunal Inland Revenue of Pakistan, 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 01.03.2021, 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 Appellate Tribunal Inland Revenue of Pakistan, Karachi.

J U D G E