GENERAL CABLES (PVT.) LIMITED VS INCOME-TAX OFFICER, CIRCLE-7, ZONE-B, LAHORE, 2002 PTD-LAHORE-HIGH-COURT-LAHORE 2545 (2002)

Constitution of Pakistan 1973---

----Art.199---Constitutional petition---Recovery of income tax ---Assessee was neither given any notice nor opportunity of hearing was given before raising of demand of income tax ---Validity---Assessee was condemned unheard---Demand raised by the Revenue Authorities was not maintainable and the same was set aside---High Court did not preclude the Revenue Authorities from issuing a notice to the assessee and after giving opportunity of being heard to the assessee, make demand---Constitutional petition was allowed accordingly.

Nemo for Petitioner.

Muhammad Ilyas Khan with M. Safdar, A.C. Income-tax, Gujranwala for Respondent.

ORDER

Mr. M. Safdar, A.C has appeared for the Income Tax Department. He states that no notice or opportunity of hearing was given to General Cables (Pvt.) Limited, the petitioner herein, before a demand of Rs.1,07,73,374 was raised against it. He states that a demand was raised against the predecessor-in-interest of the petitioner and notice was also given to WAPDA in respect of the aforesaid demand.

2. I have, in details, examined the contentions of the petitioner and have recorded the same in the order dated 1-3-2002. This order is in continuation of the aforesaid order, dated 1-3-2002. As a consequence of the submissions noted therein, it follows that the petitioner has been condemned unheard. The impugned demand, as such, cannot be sustained and is, therefore, set aside. This order, however, shall no prevent the Income Tax Department from issuing a notice to the petitioner and affording to the petitioner an opportunity of being heard before making a demand against the petitioner.

Disposed of.

Q.M.H./M.A.K./G-172/L

Petition allowed.