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FINDINGS /DECISION This complaint alleges arbitrary conduct in the set-apart of the Return for the assessment year 2000-2003 by resort to para. 9 of the SAS. 2. Briefly the facts are that the Complainant-AOP is engaged in crushing of seeds for oil. The books of account are maintained. Income for the assessment year 2002-2003 was declared under SAS at Rs.193,660 and the result compared with the preceding year is as under: {{TABLE}} 2002-2003 2001-2002 Income Declared Rs.193,660 Rs.161,200 Sales 24.65 (M) 2A.56 (M) GP Rate 3.46% 3.46% A show-cause notice, proposing set-apart of Return for Total Audit by resort to para. 9 of SAS, was issued by the R-CIT on 13-1-2003 indicating the following reasons for the proposed set-apart: (i) The GP declared is extremely low in the light of sales declared at Rs.24,653,000. (ii) GP rate declared at 3.46% is extremely low as 8.5% is confirmed at ITAT level in other parallel cases existing in the same Circle. The reply, dated 25-1-2003 having been considered unsatisfactory, final order of set-apart was passed on 25-1-2003 for the same reasons as mentioned in the show-cause notice. With this the Complainant is aggrieved. 3. The Respondent have forwarded para-were comments by R-CIT, Central Region, Multan which deny "maladministration" and justify resort to para. 9 of C.B.R. Circular No.7 of 2002 because "the Complainant failed to justify the low GP rate as compared to other parallel cases" and "sufficient material was brought to record to B justify the selection of the case for Total Audit". The selection has been characterized as in line with the Guidelines issued by the C.B.R. 4. None was present for the Respondent when called out. At an earlier hearing for 6-11-2003, none had attended for the Revenue and now also on the second opportunity, none has showed up. The investigation is, therefore, conducted with the help of Counsel for the Complainant. 5. Mr. M. Ajmal Khan (Adv.) appearing for the Complainant explained that the only reason was split in two heads for the proposed set-apart. This related to GP rate which was said to be lower than the one fixed by the Appellate Tribunal in a so-called identical cases. According to AR,…

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