Lahore High Court
2025
THLN 8904
2025 PTD 717
Laws Cited
Income Tax Ordinance, 2001
Sections
114(6),177, 122, 144, 182, 177(1)

M/s Al-Qadir Seed Corporation (Pvt) Ltd. through its Director

VS

Federation of Pakistan, through Secretary Revenue Division, etc.

Petitioner(s) by: Ch. Qamar uz Zaman and Arif Munir, Advocates.
Respondent(s) by: Mr. M. Umer Tariq Gill, Assistant Attorney General, Pakistan for respondent No.1. Syed Zain ul Abideen Bokhari, Advocate for respondents No.2 to 5-department.
Present: RAHEEL KAMRAN, J
ORDER

Through this petition under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973 (hereinafter to be referred as the ‘Constitution') the petitioner has challenged notice dated 30.01.2024 issued by the Commissioner Inland Revenue, Zone-Okara (respondent No.4) as well as subsequent notice dated 26.03.2024 issued by the Officer Inland Revenue, Zone-Okara-Unit-I(COYS), Okara (respondent No.5). Direction has also been sought to respondent No.4 to allow the petitioner to file its revised income tax return under section 114(6) of the Income Tax Ordinance, 2001 for the tax year 2023 in FBR online IRIS Portal.2.Short facts of the case as stated in the petition are that the petitioner is a Private Limited Company registered with Inland Revenue Zone-Okara for its tax affairs. Last date for filing of tax return for the year 2023 was 31.12.2023 and as audited accounts of petitioner's firm were not finalized, the petitioner filed income tax return as nil, with intention to revi...

2025 THLN 8904
Lahore High Court
(2025 PTD 717)

PRESENT:
RAHEEL KAMRAN, J

M/s Al-Qadir Seed Corporation (Pvt) Ltd. through its Director
VS
Federation of Pakistan, through Secretary Revenue Division, etc.

Petitioner(s) by: Ch. Qamar uz Zaman and Arif Munir, Advocates..

Respondent(s) by: Mr. M. Umer Tariq Gill, Assistant Attorney General, Pakistan for respondent No.1. Syed Zain ul Abideen Bokhari, Advocate for respondents No.2 to 5-department..

Law: Income Tax Ordinance, 2001
Sections: 114(6),177, 122, 144, 182, 177(1)

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 717