2009 PLP 2006 (PTD)
Messrs IBRAHIM FIBRES' LIMITED through Secretary Versus COMMISSIONER OF INCOME TAX (AUDIT), LARGE TAXPAYER UNIT, LAHORE and 3 others
| Citation | 2009 PLP 2006 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Irfan Qadir, J |
| Parties | Messrs IBRAHIM FIBRES' LIMITED through Secretary Versus COMMISSIONER OF INCOME TAX (AUDIT), LARGE TAXPAYER UNIT, LAHORE and 3 others |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2009 PLP 2006 (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 2006 (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 2006 (PTD) (Messrs IBRAHIM FIBRES' LIMITED through Secretary Versus COMMISSIONER OF INCOME TAX (AUDIT), LARGE TAXPAYER UNIT, LAHORE and 3 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Shahbaz Butt for Petitioner.
Headnotes / Summary
S. 146-A
Constitution of Pakistan (1973), Art.199
Constitutional petition
Notwithstanding the pendency of appeal the stay granted by the Commissioner had lapsed
Assessee moved an application for extension of stay order but department, pending said application, was adamant to effecting .the recovery in question
Held, in case such an application was pending, department shall not effect the impugned recovery till the application for extension of time or appeal in question was finally decided
High Court directed the Commissioner (Appeals) to decide the appeal at his earliest preferably within next two months
Order accordingly.
Judgment & Decree
IRFAN QAIDR, J.
Learned counsel for the petitioner contends that notwithstanding the pendency of appeal the stay granted by the Commissioner Income Tax Appeals has lapsed. The relevant extract of the stay granting order of respondent No.2 is reproduced as under:-- "The stay shall terminate on the day the appeals are disposed of or 15 days limit completes, which ever is earlier." According to the learned counsel the main appeal was fixed for hearing on 6-4-2009 but it was adjourned on the request of the department especially when the learned counsel for appellant was ready to proceed with the case. In this background the appellant moved an application for extension of stay order. The application for extension of interim relief is pending while respondents are adamant at effecting the impugned recovery. In case such an application is pending, respondent No.4 shall not effect the impugned recovery till the application for extension or the 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./I-85/L Order accordingly.