KARACHI ELECTRIC SUPPLY CORPORATION LTD. versus FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN
Sections 161 and 235 of the Special Relief Act (of 1877), sections 42 and 54 of the Civil Procedure Code (v. 1908), OLXX, RR1 and 2 suit declarations and injunction interim injunctions, advance income tax grants The second submission of the concurrent jurisdiction notice was upset over the notice issued to the plaintiff company to recover the advance income tax submitted by the defendants. In the case of Advance Income Tax submitted under Section 235 of the Income Tax Ordinance, 2001, upon the Commissioner of any other zone, such jurisdiction was granted only under the terms of the initial notification, namely, the Commissioner's Zone. I was the only relevant plaintiff in my jurisdiction. One case for interim relief, because the equity was in his favor and there was the first case that allowed the deputy commissioner of the second zone to proceed. On the basis of the demand notices, it would be necessary to proceed with the provisions of the Income Tax Ordinance 2001. Encouraging such continuity in the proceedings, and it would be detrimental to the rule of law, and for the defendants, such action was without balance of jurisdiction. The matter of convenience was in favor of the plaintiff company and could suffer irreparable loss and injury if on the one hand it is deprived of huge sums of money on the return route and from the state through tax revenue and Is taken from it. The other was required to hand over the state money which would be related to the tax revenue. Demand notice issued by the Deputy Commissioner of another zone was suspended and the Commissioner of that other zone was taken under section 161 of the Income Tax Ordinance 2001. To do
Related judgments — Karachi High Court Sindh, 2013