Mr. M. Safdar; A.C. Has appeared for the Income Tax Department. He states that no notice or opportunity of hearing was given to General Cables (Pvt.)
Limited, the petitioner herein, before a demand of Rs.1,07,73,374 was raised against it. He states that a demand was raised against the predecessor-in-interest of the petitioner and notice was also given to WAPDA in respect of the aforesaid demand.
2. I have, in details, examined the contentions of the petitioner and have recorded the same in the order dated 1-3-2002. This order is in continuation of the aforesaid order, dated 1-3-2002. As a consequence of the submissions noted therein, it follows that the petitioner has been condemned unheard. The impugned demand, as such, cannot be sustained and is. Therefore, set aside. This order, however, shall not prevent the Income Tax Department from issuing a notice to the petitioner and affording to the petitioner an opportunity of being heard before making a demand against the petitioner.
Disposed of. . 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.