This writ petition was filed by the petitioner challenging the amendment in section 129 of the Income Tax Ordinance, 1979 whereby a pre-condition of deposit of 15% tax assessed was introduced in filing the appeal before the Commissioner of Income-tax Appeal.
2. I have considered the arguments of the learned counsel for the parties. The Finance Act, 2000 introduced an amendment in section 129 of the Income Tax Ordinance, 1979 whereby pre-condition of the payment of 15% tax assessed was imposed for challenging the assessment order before the Commissioner of Income-tax Appeal under section 129 (ibid). The writ was filed in the month of May, 2001 and an interim order on C.M. No.1 of 2001 was passed whereby the Commissioner of Income-tax Appeal, .Zone III, Lahore was instructed to entertain and decide the appeal of the petitioner within one month without insisting upon the deposit of 15% of tax assessed.
3. The counsel for the Revenue has pointed out that in view of interim order of this Court the appeal was entertained and decided by C.I.T. Appeal. The petitioner accepted this fact and further stated that after the decision by the Commissioner of Income-tax Appeal, the petitioner has filed a second appeal before the Income-tax Appellate Tribunal, Lahore Bench, which appeal is sub judice. The counsel for the petitioner, however, submitted that he would press this petition to seek an adjudication in respect of the amendment. Adding to his arguments he stated that this amendment was ultra wires of the Constitution of Islamic Republic of Pakistan, 1973 inasmuch as it offended against the fundamental rights of the petitioner. In the context of fundamental rights Article 25 and Article 4 of the Constitution was referred by the learned counsel.
As the appeal of the petitioner was entertained by the Commissioner of Income-tax Appeal and the same was decided and the petitioner was not required to pay 15% of the tax assessed and the grievances of the petitioner were redressed, the argument addressed by the petitioner are relegated to be more academic rather than being of any substantial nature. As the writ petition already borne fruit, I am not inclined to proceed with it any further and dispose of the same having borne fruit.
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