FBR notices can’t be challenged before high court: SC

ISLAMABAD: The Supreme Court has stated that notices issued by the Federal Board of Revenue (FBR) can not be challenged before the high court as per law settled by the apex court.

While granting leave to appeal, the Supreme Court has suspended the orders of Sindh High Court (SHC) on the issuance of notices by FBR to citizens regarding their overseas assets, income and expenses, said a statement issued by the FBR on Monday.

The apex court has accepted the plea of FBR for hearing of an appeal. A three-member bench of the Supreme Court heard the plea under the Chair of Justice Umar Atta Bandial.

Earlier, the Sindh High Court had declared FBR’s notices null & void and illegal in December 2020. The lawyer of FBR stated during the hearing that in accordance with Income Tax Ordinance-2001, all the Pakistanis having assets or income abroad were obligated to declare their assets, income and expenses along with their annual returns.

To comply with the stated legal provision, the FBR had issued the notices to the Pakistanis having foreign source income or assets abroad but had not declared them along with the income tax returns. Therefore, some individuals preferred to appeal before Sindh High Court against issuance of notices by FBR and pleaded before the court to declare the notices as illegal.


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