2001 PLP 812 (PTD)
F.M.C. UNITED (PVT.) LIMITED, LAHORE Versus THE FEDERATION OF PAKISTAN through Secretary, Ministry of Finance,
| Citation | 2001 PLP 812 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Ch. Ijaz Ahmad, J |
| Parties | F.M.C. UNITED (PVT.) LIMITED, LAHORE Versus THE FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2001 PLP 812 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2001 PLP 812 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Ch. Ijaz Ahmad, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2001 PLP 812 (PTD) (F.M.C. UNITED (PVT.) LIMITED, LAHORE Versus THE FEDERATION OF PAKISTAN through Secretary, Ministry of Finance,). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Sardar Ahmed Jamal Sukhera for Petitioner.
- Shafqat Mehmood Chohan, Legal Advisor for Respondents.
Headnotes / Summary
S.53(1)(b)
Constitution of Pakistan (1973), Art. 199
Constitutional petition
Assessment was set aside in first appeal
Notices for recovery of advance tax were issued on the basis of said assessment
Recovery notices having been issued on the basis of assessment which was set aside and thus was not in the field, was not sustainable in the eye of law
Notices issued were set aside by the High Court.
Judgment & Decree
Writ Petition No.2476 of 2000, decided on 3rd March, 2000.
S.53(1)(b)
Constitution of Pakistan (1973), Art. 199
Constitutional petition
Assessment was set aside in first appeal
Notices for recovery of advance tax were issued on the basis of said assessment
Recovery notices having been issued on the basis of assessment which was set aside and thus was not in the field, was not sustainable in the eye of law
Notices issued were set aside by the High Court. Sardar Ahmed Jamal Sukhera for Petitioner. Shafqat Mehmood Chohan, Legal Advisor for Respondents. The brief facts out of which the present writ petition arises are that the petitioner is assessee and submitted his return regarding the year, 1996-97 which was finalized by the Assessing Officer vide order, dated 30-6-1999. The petitioner being aggrieved filed appeal before the Commissioner Income-tax who accepted the same vide order, dated 8-I1-1999. The respondent issued impugned notice for recovery on the basis of the assessment order on 30-6-1999. The learned counsel of the petitioner submits that the recovery notice is not in field as the same was set aside by the appellate authority vide order, dated 8-11-1999, therefore, respondents have no authority whatsoever to issue recovery notice to the petitioner on the basis of the order which was set aside by the appellate authority. The-learned Legal Advisor of the respondents submits that action of the respondents is valid and the respondents have ample authority to issue recovery notice to the petitioner. I have given my anxious consideration to the contentions of the learned counsel of the parties and perused the record myself. The recovery notices were issued to the petitioner on the basis of the assessment order, dated 30-6-1999 which was set aside by the first appellate Court, therefore, the basis on which the impugned notices were issued to the petitioner is not in the field, therefore, action of the respondents is not sustainable in the eyes of law. In view of what has been discussed above this writ petition is accepted. Consequently the notices issued by the respondent are also set aside. C.M.A./M.A.K./F-27/L Petition accepted.