ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1272 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.5292/2021 (Urgent).

2. For order on office objection No.18.

3. For order on CMA No.5293/2021 (Exemption).

4. For order on CMA No.5294/2021 (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 23.09.2020 by the respondents for the Tax Year 2019, however, copy of such order has never been served upon the petitioner, who has come to know about such assessment 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 53 of the instant case. According to the learned counsel, petitioner has obtained certified copy of the aforesaid assessment order and will file an appeal before Commissioner Inland Revenue (Appeals-IV), MTO, Karachi, which is a statutory right of an aggrieved party under the Income Tax Ordinance, 2001. It has been prayed by the learned counsel for petitioner that respondents may be restrained from taking any coercive action against the petitioner for the recovery of tax amount created pursuant to the aforesaid order passed under section 122(5A) of the Income Tax Ordinance, 2001 by the respondents, 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 take any coercive action against the petitioner for the recovery of the tax amount created pursuant to the aforesaid order by the respondent. 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