2022 PTD 1742

Case Laws / Head Notes / Paras

Representatives Appeal to Commissioner (Appeals) Bar of suits in Civil Courts. Scope Plaintiff challenged a show-cause notice issued under S. 172(5) of the Income Tax Ordinance, 2001 through a civil suit. The Order passed under S. 172(3)(f) of the Income Tax Ordinance, 2001, declaring a person a representative of a non-resident person was appealable before the Commissioner (Appeals) under S. 127(1) of the Income Tax Ordinance, 2001. While applying the ratio of “Searle IV Solution (Pvt.) Ltd. v. Federation of Pakistan” (2018 SCMR 1444) to the present suit, jurisdiction of the High Court of Sindh to entertain the suit was not barred by reason of the ouster clause in s. 227(1) of the Income Tax Ordinance, 2001, there was nonetheless an implied bar within the meaning of S. 9 of C.P...