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COMMISSIONER OF INCOME TAX versus ELI LILLY PAKISTAN (PVT.) LTD


Article 122 Constitution of Pakistan (1973), Article 199 Constitutional Jurisdiction Under the High Court jurisdiction of the Constitution of the Constitution, the tendency to ignore the provision provided in the relevant law and to suppress the constitutional jurisdiction of the High Court is to be discouraged. Should. In some cases, legal jurisdiction was justified, rather than invoking such jurisdiction. For example, when a party insists upon the remedy provided under the relevant law, it cannot do so, in the absence of any compelling and justifiable cause, according to its pleas, the constitutional jurisdiction of the High Court in the middle of the proceedings. Refer to the option, when no other suitable remedy was available, the High Court would not accept the constitutional petition. Rule of law beyond jurisdiction, but a rule by which the court regulates its jurisdiction where a law occurs and the function has demonstrated corruption or, in a partial, unfair and coercive manner, to the High Court, Using the jurisdiction, the affected party is entitled to relief, in the present case, the matter may be settled by the jurisdiction of the Income Tax Authorities. The defamatory showcase notice before the High Courts was successfully challenged and it was found that the notice was not officially issued in view of the possible application of Section 122, Income Tax Ordinance, 2001, in the constitutional petition in the constitutional petition. There is no realistic dispute to be involved. The taxpayer's plea in such cases was justified and objected to the filing of the petition in these cases.

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