2009 PLP 1715 (PTD)
Messrs AIDY VEE & CO. (PVT.) LTD. through Director, Versus TAXATION OFFICER OF INCOME TAX, LAHORE and 4 others
| Citation | 2009 PLP 1715 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Irfan Qadir, J |
| Parties | Messrs AIDY VEE & CO. (PVT.) LTD. through Director, Versus TAXATION OFFICER OF INCOME TAX, LAHORE and 4 others |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2009 PLP 1715 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XLIX of 2001) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2009 PLP 1715 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Irfan Qadir, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2009 PLP 1715 (PTD) (Messrs AIDY VEE & CO. (PVT.) LTD. through Director, Versus TAXATION OFFICER OF INCOME TAX, LAHORE and 4 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Siraj-ud-Din Khalid for Petitioner.
Headnotes / Summary
Ss. 137 & 127
Constitution of Pakistan (1973), Art.199
Constitutional petition
Recovery proceedings pending appeal
Contention of the assessee/petitioner was that entire process of filing the appeal would be rendered infructuous in case the recovery proceedings were not stayed especially when the appeal of the assessee/petitioner was pending adjudication before the Commissioner before whom an application for interim relief was also pending
Held, Department, in circumstances,- shall not effect the impugned recovery till the application for interim relief or appeal in question was finally decided.
Judgment & Decree
IRFAN QADIR, J.
Learned counsel for the petitioner contends that notwithstanding the pendency of his appeal, the respondents are going ahead with the recovery proceedings. According to the learned counsel the entire process of filing of this appeal would be rendered infructuous in case the impugned recovery proceedings are not stayed especially when the appeal of the petitioner is pending adjudication before the Commissioner Income Tax Appeals. It is further stated that an application for interim relief is also pending adjudication before the Commissioner Income Tax Appeals the same is not being decided. In case such an application is pending respondent shall not effect the impugned recovery till the application for interim relief or appeal in question is finally decided. The Commissioner Income Tax Appeals is expected to decide the appeal of the petitioner at his earliest convenience preferably within next 2 months. The instant writ petition is disposed of accordingly. M.B.A./A-194/L Order Accordingly.