ISLAMABAD: The Islamabad High Court (IHC) on Saturday dismissed a petition challenging the Directorate General of Intelligence and Investigation (IRI) Inland Revenue’s jurisdiction and powers.
Chief Justice of the IHC Athar Minallah gave this verdict on a petition questioning the IRI’s powers.
“This court is satisfied that respondents [IRI] are vested with powers and jurisdiction to perform duties and function under section 172 of the Income Tax Ordinance of 2001 on the basis of powers conferred vide SRO No. 115,” ruled the judge.
The petitioner, a taxpayer, had gone to the high court challenging a notice served on him by the Directorate General of Intelligence and Investigation (IRI) in pursuance of its powers under section 176 (1)(b) the Income Tax Ordinance, 2001.
The petitioner contended before the court that the respondent didn’t have powers and jurisdiction to issue him a notice.
However, the state lawyer said the IRI has been established by the statute itself and referred to the powers vested with it under section 176 of the Ordinance of 2001 notified vide SRO 115(1)2015 dated Feb 9, 2015.
He said the directorate and other subordinate designations were established under section 230 of the Ordinance of 2001.
The bench ruled: “The argument raised by the petitioner’s counsel is therefore misconceived. There is also no force in the argument that since SRO 116 has been declared ultra vires, therefore respondents are no more vested with jurisdiction under the Ordinance of 2001.”