Sindh High Court
2025
THLN 3010
2025 PTD 1125.
Laws Cited
Income Tax Ordinance, 2001 | Specific Relief Act (I of 1877) | Civil Procedure Code (V of 1908) | Law Reforms Ordinance, 1972
Sections
177, 227 | 54 | O. VII, R.11 O.XXXIX, Rr. 1, 2, 15, 9 | 3

Messrs ARY COMMUNICATIONS LIMITED through Authorized Officer

VS

FEDERAL BOARD OF REVENUE through Chairman and 2 others

Petitioner(s) by: Abid S. Zuberi
Respondent(s) by: Ameer Baksh Metlo along with Ms. Zakia Khan
Present: Muhammad Junaid Ghaffar and Mohammad Abdur Rahman, JJ
ORDER

MUHAMMAD JUNAID GHAFFAR, J.---This High Court Appeal filed under Section 3 of the Law Reforms Ordinance, 1972 read with Section 15 of the Code of Civil Procedure (Amendment) Ordinance, 1980 has been preferred against an Order dated 30.08.2024, whereby, the plaint in Suit No.897 of 2022 filed by the present Appellant has been rejected under Order VII, Rule 11, C.P.C.2. Learned counsel appearing on behalf of the Appellant has contended that thelearned Single Judge [on the original side] of this Court has erred in passing the impugned order as at best, the injunction application could have been dismissed, but the plaint could not be rejected summarily; that the present Appellant had specifically pleaded mala fides on the part of the Respondents, as the impugned notices were issued for conducting audit of the tax affairs of the Appellant for consecutive years simultaneously; that the learned Single Judge has though rejected the plaint, but has not given any finding as to under what law it ...