KARACHI: An appellate bench of High Court of Sindh disposed of a petition filed by MSC Agency Pakistan (Pvt) Ltd with consent of the parties.
The bench heard Khalid Javed Khan advocate for the petitioner company and Shahid Ali Qureshi, counsel for respondent Assistant Collection IR, Unit1, Zone-I, Large Taxpayer Unit–II Karachi.
The bench after hearing arguments in detail held that issue of jurisdiction shall be decided first by the Assessing Officer along with issue of delegation of authority in accordance with law.
The bench further ordered that once the Assessing Officer reached a conclusion that said officer has jurisdiction matter shall be decided on the merits. The bench ordered petitioner to raised all grounds/ reasons while respondent was asked by the bench to provided proper opportunity of hearing to the petitioner side before passing of any order.
The bench said that as the order is being passed with the consent of the parties, the issue of maintainability is of no relevance. The bench with the above orders disposed of the petition.