MBL & Law Associates

01/02/2024

*Respected Member Bar Association,*

Electronic delivery of notice/order on IRIS alone, cannot be considered as a valid service in terms of section 218 of the Income tax Ordinance, 2001 read with Rule 74 of the Income Tax Rules, 2002. Moreover, section 218 along with Article 129 of the Qanoon-e-Shahadat Act, 1984 and section 27 of the General Clause Act clearly state that for the presumption of service of notice/order to be valid, the service method must follow clause (a), (b) & (c) of sub sections 1 & 2 of section 218 of the Ordinance.

(2023) 128 TAX 84 (ATIR)
2023 PTCL 337 (FTO)
ITA No. 3604/LB/2023 (ATIR)

31/01/2024

*Respected Member Tax Bar,*

No order effecting rights of a person should be passed without providing him with an opportunity of being heard and No authority or court could adjudicate upon a right of party who was not before it or to whom no notice was given. If service of notice is not in accordance with law all the subsequent proceedings and assessment made on the basis of such notice are also not sustainable under law.

*2016 PTD 485*
*2012 SCMR 1235*
*2005 SCMR 1814*
*2005 SCMR 678*

01/12/2023

04/09/2021

MBL & Law Associates, Advocates, Tax and Business Consultants is providing legal services mainly to the medium level businessmen and general litigants with utmost respect and personal attention in the area of Taxation Management, Business and corporate consultancy, Labour, Banking, Rent, Family and Misc Civil Litigation.

Sajjad Ali Ch.
Advocate High Court
Mob: 0300-4315031
Email: [email protected]