Lahore High Court
2019
THLN 1002
2019 PTD 1116 | (2019) 120 TAX 143
Laws Cited
Income Tax Ordinance, 2001 | Constitution of Pakistan, 1973
Sections
140,170 | 199

M/S LAHORE ELECTRIC SUPPLY COMPANY LTD.

VS

FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 4 OTHERS

Petitioner(s) by: Shahbaz Butt for Appellant.
Respondent(s) by: Ibrar Ahmad for Respondent No. 5
Present: SHAHID, JAMIL KHAN, JUSTICE MUZAMIL AKHTAR SHABIR, JUSTICE
THIS ORDER PASSED BY:

SHAHID JAMIL KHAN, JUSTICE:---Through this Intra Court Appeal, the appellant has called in question the order dated 07.11.2018 passed by learned Single Judge in Chambers, whereby the constitutional petition, filed by the appellant, was dismissed.2. It has been argued on behalf of the appellant that respondent No.5 had issued notice dated 09.09.2013 under Section 140 of the Income Tax Ordinance, 2001 ("Ordinance") demanding an amount of Rs.205,578,550/- whereas the refund claim of the appellant for larger amount is still pending undetermined by the respondents and it would be appropriate to adjust the said amount instead of raising demand against the appellant which is without any legal justification. Consequently prays that the order passed by the learned Single Judge, dismissing the constitutional petition, be set-aside, demand notice be declared as without jurisdiction and amount of the appellant received forcibly be returned.3. On the other hand, learned Law Officer as well as learn...