HIGH COURT (AJ&K)
2025
THLN 1835
2025 PTD 473
Laws Cited
Income Tax Ordinance, 2001
Sections
114(4),122(C),127

AZAD JAMMU AND KASHMIR TECHNICAL EDUCATION AND VOCATIONAL TRAINING AUTHORITY (TEVTA) THROUGH CHAIRMAN

VS

COMMISSIONER INLAND REVENUE AZAD JAMMU AND KASHMIR CAMP OFFICE MIRPUR AND ANOTHER

Petitioner(s) by: Raja Mohammad Hanif Khan
Respondent(s) by: Sardar M. R. Khan
Present: SADAQAT HUSSAIN RAJA, CJ AND KHALID RASHEED CHAUDHARY, J
JUDGMENT

Through the captioned writ petition filed under Article 44 of the Azad Jammu and Kashmir Interim Constitution, 1974, whereby a prayer has been made by the petitioner.It is therefore, most respectfully submitted that the Provincial Assessment Order for the Tax year 2010 (Annexure PA/01) communicated vide letter No. DCIR/C-10/6747/2015 dated 27.06.2015 (Annexure PA) passed by Deputy Commissioner Inland Revenue Circle-10 (Professional) Muzaffarabad and Order No. CIR-189/3728-29/2016 dated 09.03.2016 (Annexure PC) passed by Commissioner Inland Revenue Azad Jammu and Kashmir, may kindly be declared illegal, coram non judice without lawful authority and it may kindly be declared that the respondents did not have an authority to assess the petitioner for Income Tax under the Provision of Income Tax Ordinance, 2001 as applicable in Azad Jammu and Kashmir. Any other relief admissible under law may also be granted.Facts of the case are that Azad Jammu and Kashmir Technical Education and Vocation...