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Sindh High Court 2024 Income Tax Ordinance, 2001

2024 PTD 188

Interim order in tax
Messrs SIKANDAR & CO.
Appellant
VS
FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue and 2 others
Respondent

Case Laws / Head Notes / Paras

Income Tax Ordinance (XLIX of 2001)---S.138(1)---Workers' Welfare Fund Ordinance (XXXVI of 1971), S.4(9)---Constitution of Pakistan, Art. 199---Interim order in tax or revenue matters---Scope---Petitioner sought judicial review of a public action taken by the FBR through issuance of notices under S. 138(1) of the Income Tax Ordinance, 2001, read with S. 4(9) of the Workers' Welfare Fund Ordinance, 1971, for recovery of certain amount of tax and the Workers' Welfare Fund---Validity---High Court after hearing arguments of the parties ordered for sending a copy of the writ petition along with all the annexures to the FBR, who would consider it as a representation of the petitioner, carefully look into the FBR Circular No. 4(33)-Rev.Bud./99, dated 17-02-2000 and then decide the issue in hand a...