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TAXATION OFFICER/DEPUTY COMMISSIONER INCOME TAX KOTLI A.K. versus SAID AKBAR


Section 227 of the Special Relief Act (of 1877), section 42 suit in relation to the collection of income tax bar, the jurisdiction of the civil courts to decide on this dispute, the plaintiffs demanded that statement be issued to the plaintiff. The tax recovery certificate should be rejected. The invalid suit was rejected by the trial court on the ground that the trial court had no jurisdiction to hear the case, however, the appellate court remanded the trial court's order, seeking remand of the case against which He preferred the appeal. Before the Commissioner Income Tax, whose appeal was heard, and was excluded, by his own conduct, the plaintiff assumed the jurisdiction of the tax assessing authority and his appellate authority was the plaintiff. They also filed these tax declarations before the same authorities in which the plaintiff was shown. Become a Taxable Property Owner The civil court did not have jurisdiction over the matters related to the Income Tax Ordinance 2001. The plaintiff, because of the bar contained in section 227 of the Income Tax Ordinance, 2001, therefore, had no reason to file a case in civil court, because the appellate court's finding was not sustained, so the decision was set aside by the dissenting order. Was done. The plaintiff was dismissed

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