Sindh High Court
2006
THLN 1169
2006 PTD 778 | 2006 PTCL 225
Laws Cited
Income Tax Ordinance, 1979 | Constitution of Pakistan, 1973
Sections
62 | 199

I.C.I. PAKISTAN LTD., through Chief Financial Officer, Karachi

VS

FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and 3 others

Petitioner(s) by: Abdul Hafeez Pirzada, Abdul Sattar Pirzada and Ms Danish Zuberi for Petitioner
Respondent(s) by: A.R. Akhtar for Respondents Nos. 2 to 4 along with Dr. Tariq Masood, DCIT/Departmental Representative.
Present: ANWAR ZAHEER, JAMALI AND MRS. YASMIN ABBASEY, JJ
ORDER

ANWAR ZAHEER JAMALI, J.-Petitioner ICI Pakistan Limited, a public limited company, incorporated in Pakistan, aggrieved by the action of respondent No. 4 in the form of notice, dated 26-5-2005, have preferred this constitutional petition with the following prayers:--"(i) Declare that the notice; dated 26-5-2005 issued by the Respondent No.4 under section 62 of the Income Tax Ordinance, 1979 (Annex "O") is and has been issued without lawful authority and is of no legal effect or consequence.(ii) Declare that as per order/judgment of this Hon'ble Court in J.M. 17/2000, dated 23-7-2001, that the PTA Business of the petitioner was demerged, transferred to and vested in a separate company, Pakistan PTA Limited with effect from 1-10-2000 and that the same is binding on the Respondents.(iii) Declare that the issue/question of the Effective Date being 1-10-2000 is final and stands concluded by the assessment order, dated 29-5-2002 for the assessment year 2001-2002.(iv) Restrain and prohibit the...