Case Laws / Head Notes / Paras
Constitutional petition. Refunds Coercive measures Authorities recovered amount of tax from Bank account of petitioner/ taxpayer. Grievance of petitioner / taxpayer was that amount recovered from bank account was not due and it was illegal and unlawful. The Petitioner/ taxpayer was neither liable for payment of any tax due nor paid any tax in lieu of any deemed generated by Commissioner. Question of refund of additional tax paid by petitioner / taxpayer did not arise. Provisions of S. 170 of Income Tax Ordinance, 2001, was not attracted. Enforcement of recovery notice under S. 140 of Income Tax Ordinance, 2001, against petitioner/ taxpayer was illegal in breach of provisions of Income Tax Ordinance, 2001 and Art. 24 of the Constitution. Such powers tantamount to abuse of authority or reckl...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
