IBRAHIM FIBRES' LIMITED through Secretary VS COMMISSIONER OF INCOME TAX (AUDIT), LARGE TAXPAYER UNIT, LAHORE
2009 P T D 2006
[Lahore High Court]
Before Irfan Qadir, J
Messrs IBRAHIM FIBRES' LIMITED through Secretary
Versus
COMMISSIONER OF INCOME TAX (AUDIT), LARGE TAXPAYER UNIT, LAHORE and 3 others
Writ Petition No. 6700 of 2009, decided on 13/04/2009.
Income Tax Ordinance (XLIX of 2001)---
----S. 146-A---Constitution of Pakistan (1973), Art.199---Constitutional petition---Recovery proceedings---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---Validity---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.
Shahbaz Butt for Petitioner.
ORDER
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/LOrder accordingly.