WASEEM YAQOOB versus CHIEF COMMISSIONER, INCOME TAX
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. The issuance of arrest warrant of the applicant under R186 of the Income Tax Rules 2002 and the demanding of notice under Section 138 (1) of the Income Tax Ordinance 2001, is a contentious request that due to the minority of the disputed tax years, he There was no tax payer. Therefore, the company cannot be held liable for such tax payment. No person can be held liable for the exact tax years of the company during which he ceased to be a shareholder. Or was it a trivial record, in the present case, it said that the applicant was a minor matter in the disputed years, thus, he could not be held responsible for the company's total income tax for so many years. High Court reverses unclean order of detention, terming conditions illegal
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