1. Urgency granted.
2. Exemption granted, but subject to all just exceptions.
3&4. Learned counsel for the petitioner submits that pursuant to an order passed under Section 122(5A) of the Income Tax Ordinance, 2001 dated 29.09.2020 by the respondents for the Tax Year 2018, petitioner has filed an appeal alongwith stay application before Commissioner Inland Revenue (Appeals-III), Zone-Legal, CTO, Karachi, who was pleased to grant stay against the recovery of the disputed amount for a period of 45 days, whereafter , petitioner has filed another stay application for extension of stay order , however , no order has been passed thereon and the respondents have initiated recovery proceedings by adopting coercive measures, including attachment of petitioner 's bank account, hence requests that respondents may be restrained from enforcing the recovery of disputed amount till final disposal of the appeal pending before Commissioner Inland Revenue (Appeals-III), Zone- Legal, CT O, Karachi.
Let notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 18.12.2020 , when comments, if any, shall be filed with advance copy to the learned counsel for petitioner . In the meanwhile, respondents shall not enforce the recovery of the disputed amount, which is subject matter of appeal pending before Commissioner Inland Revenue (Appeals-III), Zone-Legal, CT O, Karachi. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.