KARACHI ELECTRIC SUPPLY CORPORATION, LTD., KARACHI versus COMMISSIONER/ADDITIONAL COMMISSIONER INLAND REVENUE, RANGE B, ZONE-III, LTU, KARACHI
Sections 127, 122 (SA), 122 (9) and 113 Appeal to Commissioner Appeal: First Appellate Authority granted permission to stay but directed to pay 50% residual demand. Appellate Authority is not authorized to pay direct salary. Section 122 (5A) of the Income Tax Ordinance 2001 for misinterpreting section (1) of section 11 (1) of the Income Tax Ordinance 2001 and misinterpretation of facts. In passing the order, the Additional Commissioner has approved 50% of the outstanding demand. Due to no notice under section 122 (9) of the Income Tax Ordinance 2001, notice was taken with Section 122 (5A) of the Income Tax Ordinance, 1979. Limit allowed to withhold this condition up to the payment of 50% of the outstanding demand without mentioning the reason for the show; and without giving any reason, 50% of the tax demand without giving any reason. There was no justification for making a provision for payment of interim relief. For a court to record a positive finding in favor of either party, the party claiming relief was required to show only one first case. I have a meaningful and irrational case as in the case of the first case, the court was obliged to say that Examine the balance of the facility, irreparable loss as well as the conduct and conduct of the parties, which in the present case had not previously been given by the appellate authority a reason for making the payment terms of 50. 50% of tax demand no justification for payment of tax demand was first granted by Appellate Authority. Demand for payment of 50% of residual demand.
