WASEEM YAQOOB versus CHIEF COMMISSIONER, INCOME TAX, LAHORE
Section 2 (66), 91, 138 (1) and 139 Income Tax Rules, 2002, R186 Constitution of Pakistan, Article 199 Constitutional Petition as a shareholder of the company to pay tax due on the assessment years during its minority Applicant's failure after obtaining a majority. Issuance of arrest warrant of the applicant under IR186 of Income Tax Rules, 2t102 and demand notice under Section 138 (1) of the Income Tax, Ordinance, 2001, demand that the tax be disposed of as minor in the disputed tax years. Was not going to pay. Therefore, the Company cannot be held liable for the payment of such tax. No person shall be held liable for the Company's tax during the assessment years during which he left his shareholder or a There was a slight record that, in the present case, it shows that the applicant was insignificant during the disputed years; therefore, he cannot be held responsible for the total income tax of the company for so many years, the High Court ordered the detention order. By rejecting conditions and making the situation illegal, \ r \ n
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