ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1271 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.5289/2021 (Urgent).

2. For order on office objection No.18.

3. For order on CMA No.5290/2021 (Exemption).

4. For order on CMA No.5291/2021 (Stay).

5. For hearing of main case.

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18^th February 2021

Mr. Taimoor Ahmed Qureshi, Advocate for Petitioner.

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1. Urgency granted.

2. Learned counsel for the petitioner undertakes to comply with office objection before next date of hearing.

3. Exemption granted, but subject to all just exceptions.

4&5. Learned counsel for the petitioner submits that pursuant to an order passed under Section 122(5A) of the Income Tax Ordinance, 2001 dated 27.12.2019 by the respondents for the Tax Year 2018, petitioner has filed an appeal alongwith stay application before the Commissioner Inland Revenue (Appeals-IV), MTO, Karachi, however, no order has been passed thereon and the respondents have initiated recovery proceedings against the petitioner and have issued notice under section 140 of the Income Tax Ordinance, 2001 read with Rule 69 of the Income Tax Rules, 2002 dated 12.02.2021 for attachment of the petitioner’s bank account for the recovery of the impugned demand, which is available as Annexure “D” at page 39 of the instant case. 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 adjudication in the instant case, whereas, the operations of the attachment notice dated 12.02.2021 may be suspended till next date of hearing.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 08.03.2021, 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 Commissioner Inland Revenue (Appeals-IV), MTO, Karachi. However, till next date of hearing, the operations of the impugned attachment notice dated 12.02.2021 shall remain suspended.

J U D G E