BP PAKISTAN EXPLORATION AND PRODUCTION INC., KARACHI versus ADDITIONAL COMMISSIONER, INLAND REVENUE-B ENFORCEMENT AND COLLECTION DIVISION-I, KARACHI
Sections 122 (5A), 127 and 187 (1) of the Constitution of Pakistan, Article 199 Maintaining the Petition Alternative Remedies Income Tax Assessment Previous procedure Maxim, instead of applying for a remedy under the Income Tax Ordinance 2001, Prior to the High Court review in the exercise of the exercise of the constitutional jurisdiction which violated its previous practice. Reviewing the Jurisdiction It is important that under Article 199 of the Constitution, taking into account the constitutional jurisdiction, it is advisable to take advantage of any alternative before reviewing the High Court for redressal of the complaint. Provided that the provisions of Article 199 of the Constitution were not attracted and attracted where lack of jurisdiction approved by the Authority because the alleged misinterpretation of Section 187 of the Income Tax Ordinance 2001 The only complaint of the ICC about this was the aggravation before the appellate authority. At such a stage, seeking constitutional jurisdiction under Article 199 of the Constitution was a pre-emptive alternative remedy that was treated in law and Was no less convenient, beneficial or effective, and the principle of fitness jurisprudence was applied because alternative treatments were available for this diagnosis. Was, under which the jurisdiction was taken. Article 199 of the Constitution did not guarantee that the petition was dismissed under the circumstances
Related judgments — Karachi High Court Sindh, 2011
