Find a Lawyer

MESSRS PAK-SAUDI FERTILIZERS LTD. versus FEDERATION OF PAKISTAN

Income Tax Ordinance 1979 Sections 92, 129 and 134 of the Constitution of Pakistan (1973), Article 199 Constitutional application for restoration proceedings pending petitioner's appeal is pending by the Commissioning Issuing Officer, after freezing the bank accounts under Section 92 of the Ordinance. The funds were withdrawn. The Department's position was that in terms of the circular issued by the Central Board of Revenue. The diagnostic officer can take drastic steps toward recovery, irrespective of appeals and disputes, preventing the exercise of discretion in the ability of the Circular Court or the judiciary to authorize the Central Board of Revenue, but to review such a rule of law Failure to take advantage does not apply to circulators. In the case of respondents' recovery, the proceedings are a failure to exercise discretion properly and with justice, and on such a score, the constitutional petition was maintained that in view of the approval of the appeal / dispute, The recovery process initiated by the agency was declared without legal authority. Unconditional Withholding of Income Tax Appellate Tribunal Towards Recovery of Appeals Settlement by Departmental Classification best advocate from Pirpai lawyer