Lahore High Court
2025
THLN 816
2025 PTD 631
Laws Cited
Income Tax Ordinance, 2001 | Constitution of Pakistan, 1973 | General Clauses Act, 1897 | Punjab General Clauses Act, 1956
Sections
4C,4C(4),133,138(1),140 | 199 | 9 | 9

M/S SITARA DILDAR FUELS (PRIVATE) LIMITED THROUGH CHIEF EXECUTIVE OFFICER

VS

FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE AND 3 OTHERS

Petitioner(s) by: Ch. Muhammad Shakeel for Petitioner. Ch. Imtiaz Elahi, Deputy Attorney General for Pakistan
Respondent(s) by: Barrister Ahtasham Mukhtar for Respondent No.3.
Present: AHMAD NADEEM ARSHAD, JUSTICE
JUDGMENT

Through this constitutional petition filed under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, petitioner has called into question the action of the respondent No.3 qua withdrawing the amount of Rs.1,678,081/- from the bank account of the petitioner despite issuance of the injunctive order.2. Facts in brevity are that the petitioner is a private limited company and engaged in saleof petroleum products; that the petitioner is registered with respondent No.3 under NTN No.521982 and also furnished the tax return for the year 2022 on 24.12.2022; that the respondent No.4 issued show-cause notice under section 4C(4) of the Income Tax Ordinance, 2001, to the petitioner through IRIS to which he submitted detailed reply but the proceedings were culminated in order dated 21.06.2023 pursuant thereto a demand of Rs.1,678,081/- qua super tax was raised and notice under Section 138(1) of the Ordinance was also issued on 23.08.2023. Feeling aggrieved, petitioner assailed the ...