Lahore High Court
2008
THLN 510
2008 PTD 1998 | (2009) 99 TAX 27 | 2009 PTCL 90
Laws Cited
Income Tax Ordinance, 1979
Sections
136,66,66(1)(c)

Messrs ROYAL EDU CARE through Proprietor

VS

ASSISTANT COMMISSIONER OF INCOME TAX/TAXATION OFFICER, LAHORE

Petitioner(s) by: Latif Ahmad Qureshi
Respondent(s) by: Jan Muhammad Chaudhary
Present: KH. FAROOQ SAEED, J
JUDGMENT

KH. FAROOQ SAEED, J.-The instant petition has been filed impugning the order of the Assistant Commissioner of Income Tax, Taxation Officer, Unit-04, Audit Division-II, Regional Tax Office, Lahore.2. The reason for challenging the order is that in the earlier round of litigation, the matter is still pending before the High Court wherein a reference application has been filed against the order of the Income Tax Appellate Tribunal. In compliance to the notice issued for reassessment after remand the present petitioner informed vide this reply dated 14-6-2008 that the case is pending for final adjudication before the Honourable High Court. Further on the mandate of the judgment reported as "Muhammad Inayatullah Cheema v. Sardar Ali Raza Masood Qazilbash" 2002 PTD 1195, wherein it has held by the Lahore High Court that where the matter is pending at the higher forum, the lower forum does not have jurisdiction to make reassessment, he requested the Assessing Officer to keep the reassessment ...