JUDGMENT

SHAHID JAMIL KHAN, JUSTICE:---  Petitioner is aggrieved of withdrawing an amount from his personal account by invoking Section 140 of the Income Tax Ordinance, 2001 (Ordinance of 2001).Learned counsel for the petitioner submitted that the impugned notice addressed to the bank is without any details of demand under an assessment order against the petitioner.2. On notice, the Commissioner Inland Revenue, Lahore appeared and attempted to justify the action under the Section 140, submitting that the demand is against the company, of which petitioner is a director. Added that a notice dated 21.09.2023 under Section 139 was served on the petitioner before taking action under the Section 140.The Commissioner was confronted with the notice under Section 140 which did not disclose service of notice under Section 139. The notice is reproduced:-Subject: NOTICE U/S 140 OF THE INCOME TAX ORDINANCE, 2001.Please refer to the above subject.Dear Sir/Madam,Whereas the undersigned is empowered to is...