AIDY VEE & CO. (PVT.) LTD. through Director VS TAXATION OFFICER OF INCOME TAX, LAHORE, 2009 PTD-LAHORE-HIGH-COURT-LAHORE 1715 (2009)

Income Tax Ordinance (XLIX of 2001)---

----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---Validity---Held, Department, in circumstances,- shall not effect the impugned recovery till the application for interim relief or appeal in question was finally decided.

Siraj-ud-Din Khalid for Petitioner.

ORDER

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/LOrder Accordingly.