HAMAYUN VS ADDITIONAL COMMISSIONER (REVENUE)
1997 P T D 819
[Lahore High Court]
Before Muhammad Aqil Mirza, J
Messrs SANTE INTERNATIONAL (PVT.) LIMITED and another
Versus
THE COMMISSIONER' OF INCOME TAX, ZONE B, LAHORE and another
Writ Petition No. 11037 of 1995, decided on 30/08/1995.
Income-tax---
----Writ---Maintainability of writ petition---Alternate remedy ---Non availing of---Effect---Contention of assessee was that order of the Department was without jurisdiction, in that, it had been passed by the Income Tax Officer of- the Company Zone although it should have been passed by Income Tax Officer of the individual persons zone ---Assessee, however, had not denied that the Income Tax Officer had the territorial jurisdiction---Held, since the assessee had statutory remedies in the hierarchy of the Department, writ petition was not maintainable---Constitution of Pakistan (1973), Art. 199.
Ch. Anwar-ul-Haq for Petitioners.
Shahbaz Ahmed Butt, Legal Advisor for Respondents.
Date of hearing: 30th August, 1995.
ORDER
The petition filed under Article 199 of the Constitution challenges the order, dated 26-6-1995, passed by the Income Tax Officer under section 63 of the Income Tax Ordinance, whereby the petitioner-company has been assessed to net income for the Assessment years 1992-93, 1993-94 and 1994-95.
2, Mr. Shahbaz Ahmad Butt, learned Legal Advisor of the Income Tax Department has taken a preliminary objection that this Constitutional petition is not competent because alternate remedies by way of appeals under sections 129 and 124, revision petition under section 138 and settlement petition under section 138-A of the Ordinance are available to the petitioner.
3. Learned counsel for the petitioner, however, counters this argument by submitting that the impugned order is without jurisdiction, in that, it has been passed by the Income Tax Officer of the company zone although it should have been passed by the Income Tax Officer of the individual firms zone. It is, however, not denied that the Income Tax Officer had the territorial jurisdiction.
4. Since the petitioner had alternate statutory remedies in the hierarchy of the Income' Tax Department, as already mentioned above, this petition is not maintainable. Accordingly, the petition being premature is dismissed in limine. However, all available objections, including the one relating to the jurisdiction of the Income Tax Officer, may be taken before the appropriate forum, if so advised.
Notice for some actual date in the month of February, 1996.
M.B.A./S-38/LPetition dismissed