JUDGMENT

Through the instant Writ Petition under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973 (hereinafter referred to as the "Constitution"), Zubair Feeds Industries (Private) Limited ("Petitioner") has prayed as under:-To declare that the act of Respondent No. 4 of invoking Section 175C of the Income Tax Ordinance, 2001 is illegal, without lawful authority and without lawful jurisdiction. To declare that the Department cannot invoke provisions of Section 175C of the Income Tax Ordinance, 2001 without confronting the Petitioner with the reasoning of tax fraud & tax evasion. To declare that the provisions of Section 175C of the Income TaxOrdinance, 2001 cannot be invoked for such a long period of time i.e., ninety days.The brief facts of the case, as stated in the memorandum of petition, are that the Petitioner is a private limited company engaged in the manufacturing and sale of poultry feed. The Additional Commissioner, Inland Revenue ("Respondent No...