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Lahore High Court 2024 Income Tax Ordinance 2001 S. 216

2024 PTD 299

Disclosure of information by a public servant
SUFI ABDUL QADEER AND 2 OTHERS
Appellant
VS
ADDITIONAL DISTRICT JUDGE, RAWALPINDI AND 3 OTHERS
Respondent

Case Laws / Head Notes / Paras

Income Tax Ordinance (XLIX of 2001)-----S. 216---Specific Relief Act (I of 1877), S.42---Suit for declaration etc.---Disclosure of information by a public servant---Bar contained in S. 216 of the Income Tax Ordinance, 2001---Scope---During the proceedings before the Civil Court in a suit filed by the plaintiffs against a private person/party, they filed an application for summoning the concerned Commissioner Inland Revenue Department for production of record, which was allowed---Department claimed immunity under provisions of S.216 of the Income Tax Ordinance, 2001---Appellate Court allowed revision filed by the Department---Contention of the petitioners /plaintiffs was that bar contained in terms of S.216 of the Income Tax Ordinance, 2001, was not absolute---Validity---Suit was, admittedl...