2016 PTD 1799

Case Laws / Head Notes / Paras

Coercive measures---Attaching of Bank accounts---Show cause notice was issued to assesse for amendment in assessment order, which notice was assailed before High Court in constitutional petition---During the pendency of petition before High Court, authorities attached Bank accounts of assesse to recover outstanding amount---Validity---No coercive measures were to be adopted for recovery of disputed tax liability till the decision of appeal by independent forum---Authorities before invoking provision of S.140 of Income Tax Ordinance, 2001, were required to issue notice intimating taxpayer regarding invocation of S.140 of Income Tax Ordinance, 2001, and requiring him to make payment of tax liability within a reasonable time---High Court declared order attaching accounts of assesse effecting ...