Discussed Laws: Income Tax Ordinance 2001 S.49(Federal Governments, Provincial Government and Local Government), 161(Failure to pay tax collected or deducted) (1A), 205(Default surcharge).
According to the Honourable Islamabad High Court in the case, M/s Askari Bank Limited Vs. Federation of Pakistan etc (W.P. No.1154-2017), has stated in Para 12 that: —impugned notices are not subject to challenge in petition under Article 199 of the Constitution, rather inasmuch as the principles which when are applied to make a writ petition maintainable against a notice, are not attracted in the facts and circumstances. The petitioner should contest the notices and put forward its stance in light of legal provisions which have already been held to be applicable by the Appellate Tribunal Inland Revenue.
Most importantly, the Bench then states in para 13 that: —no interference is required in the impugned notices, however, instant petitions are disposed of with an observation that the petitioner may reply to the notices by taking all factual and legal objections to the same, which when agitated, shall be decided by the competent authority in accordance with law.