2014 PLP 706 (PTD)
UNION LOCAL LOOP (PVT.) LTD. Versus FEDERAL BOARD OF REVENUE and others
| Citation | 2014 PLP 706 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Mrs. Ayesha A. Malik, J |
| Parties | UNION LOCAL LOOP (PVT.) LTD. Versus FEDERAL BOARD OF REVENUE and others |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2014 PLP 706 (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 2014 PLP 706 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Mrs. Ayesha A. Malik, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2014 PLP 706 (PTD) (UNION LOCAL LOOP (PVT.) LTD. Versus FEDERAL BOARD OF REVENUE and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Zafar Iqbal for Petitioner.
- Muhammad Ilyas Khan for Respondents.
Headnotes / Summary
Ss. 122(1), (5), 124 & 127
Constitution of Pakistan, Art. 199
Constitutional petition
Availability of adequate statutory remedy
Effect
Petitioner-company impugned amended assessment order under Ss. 122(1) & (5) read with S. 124 of Income Tax Ordinance, 2001
Plea of respondent Authority that present constitutional petition was not maintainable as adequate remedy was available to petitioner-company against assessment order, which statutory remedy must be availed under S. 127 of Income Tax Ordinance, 2001
Statutory remedy of appeal was available to petitioner-company
Impugned order had been issued under Ss.122(1) & (5) read with S. 124 of Income Tax Ordinance, 2001, against which an appeal lay under S. 127 of the same Ordinance
Petitioner-company participated in the audit proceedings, which led to the amendment in the assessment, and at that time petitioner-company did not raise any objection with respect to selection for audit
No case of illegality was made out
Constitutional petition was dismissed accordingly.
Judgment & Decree
MRS. AYESHA A. MALIK, J.
The petitioner is a private limited company, which has impugned the amended assessment order under section 122(1) and (5) read with section 124 of the Income Tax Ordinance, 2001 (Ordinance, 2001) dated 29-6-2012.
2. At the very outset, learned counsel for the respondent has raised an objection with respect to the maintainability of this petition. He argued that adequate remedy is available to the petitioner against the assessment order and that the statutory remedy must be availed under section 127 of the Income Tax Ordinance, 2001. As such the petitioner cannot place his grievance before this Court in constitutional jurisdiction.
3. When confronted with this point, learned counsel for the petitioner argued that since this is a case of illegal selection of audit, hence the petitioner has moved this Court in constitutional jurisdiction. He has placed relied on a case titled "Shahnawaz (Pvt.) Ltd. through Director Finance v. Pakistan through the Secretary Ministry of Finance Government of Pakistan, Islamabad" (2011 PTD 1558).
4. I have heard learned counsel for the parties and find that the statutory remedy is available to the petitioner. The impugned order has been issued under section 122(1) and (5) read with section 124 of the Ordinance, 2001 against which a right of appeal lies under section 127 of the Ordinance, 2001. It is also noted that the petitioner participated in the audit proceedings, which led to the amendment in the assessment. At that point, the petitioner did not raise any objection with respect to the selection for audit. Hence no case of illegality is made out against the impugned order. MWA/U-2/L Petition dismissed.