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" SELECTION OF CASES FOR AUDIT ON PARAMETRIC   SELECTION OF CASES FOR AUDIT ON PARAMETRIC BASIS THROUGH COMPUTOR BALLOT TAX YEAR-2011   By   Tahir Mahmood Butt, Advocate, High Court, Vice-President, Pakistan Tax Bar, Association   The selection of cases for audit under the Income Tax Law is not a new concept. It has always been there in the relevant statutes. Under the Income Tax Ordinance, 1979 the C.B.R. by exercising its powers as provided under section 59 of the late Ordinance had been issuing the self assessment scheme with complete mode of selection of cases for audit. The mode, method or procedure for selection of cases for audit had never created any controversy or source of litigation.   After introduction and enforcement of Income Tax Ordinance, 2001 from 1st of July, 2002 till to date the issue regarding mode & procedure for selection of cases for audit could not be settled for the very reason that the FBR officials are not interested to act in accordance with true spirit of Law rather they are intended to act as per their own intent and not as per intent of the legislation.   Fortunately or unfortunately whenever the FBR officials. tried to select the cases for audit, the procedure adopted by them could not be appreciated by the High Courts. The Apex Court of the Country however, time and again provided opportunity to the FBR to remove the deficiency in the method of selection of cases for audit. However, all the time, the FBR instead of following the guidelines issued by the Apex Court prefer to make changes in the Law.   Now once again the FBR has selected the cases for audit of income tax affairs, sales tax affairs and Federal Excise affairs of the tax payers vide PARAMETRIC COMPUTER BALLOTING held in FBR (HQ)…