| Citation(s) |
|---|
| 2012 SLG 118 2012 SLD 118 (2012) 106 TAX 109 2013 PTCL 1 2012 PTD 1815 |
Lahore High Court
Writ Petition No.393 of 2012, heard on 10-05-2012
SYED MANSOOR ALI SHAH, J
Shahbaz Butt, Rana Muhammad Afzal, M. M. Akram, M. Iqbal Hashmi, Dr. Ilyas Zafar, Syed Ibrar Hussain Naqvi, Muhammad Naeem Shah, Mian Masood Ahmad, Javed Iqbal Qazi, Usman Javed Qazi, Ch. Anwaar-ul-Haq-I, Khawaja Farooq Saeed, Muhammad Siddique Rana, Imti
Writ Petition No.393 of 2012, heard on 10-05-2012
SYED MANSOOR ALI SHAH, J
Shahbaz Butt, Rana Muhammad Afzal, M. M. Akram, M. Iqbal Hashmi, Dr. Ilyas Zafar, Syed Ibrar Hussain Naqvi, Muhammad Naeem Shah, Mian Masood Ahmad, Javed Iqbal Qazi, Usman Javed Qazi, Ch. Anwaar-ul-Haq-I, Khawaja Farooq Saeed, Muhammad Siddique Rana, Imti
Messrs CHENONE STORES LTD. through Executive Director (Finance Accounts)vsFEDERAL BOARD OF REVENUE through Chairman and 2 others
Law: Income Tax Ordinance, 2001
Section: 120(1)(b),177,177(1),214C
Law: Federal Excise Act, 2005
Section: 46(1),42B
Law: Constitution of Pakistan, 1973
Section: 199
Law: Sales Tax Act, 1990
Section: 25(20,72B
(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 177 & 214C---Audit, selection for---Power of Commissioner (Inland Revenue) to select a taxpayer for audit---Legislative history of S.177(1) of Income Tax Ordinance, 2001 and amendments made therein recorded. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 177(1) & 214C---Sales Tax Act (VII of 1990), Ss. 25(2) & 72B---Federal Excise Act (VII of 2005), Ss. 46(1) & 42B---Audit, selection for---Objective criteria---Scope---Objective criteria was a pre-condition for selection for audit. Ch. Muhammad Hussain and others v. Commissioner of Income Tax 2005 PTD 152; Muneer Bhimjee and others v. Islamic Republic of Pakistan and 2 others 2005 PTD 1974; Messrs Bisma Textile Mills Ltd. Through Chief Executive v. Federation of Pakistan through Secretary Revenue Division/Chairman F.B.R. and 2 others 2009 PTD 41; Mohsin Raza v. Chairman Federal Board of Revenue and others 2009 PTD 1507; Messrs Sadar Anjuman-e-Ahmedia through General Attorney v. Commissioner of Income Tax (Audit Division), Faisalabad and 3 others 2010 PTD 571 and Chairman FBR and others v. Idrees Traders and others 2012 SCMR 597 = 2012 PTD 693 rel. (c) Income Tax Ordinance (XLIX of 2001)----Ss.177 (1) & 214C---Sales Tax Act (VII of 1990), Ss. 25(2) & 72B---Federal Excise Act (VII of 2005), Ss.46 (1) & 42B---Audit, selection for---Nature and purpose---Selection for audit was not an "adverse order" but a neutral function required to survey the compliance of the tax system---Selection for audit was not an investigative tool targeting a person/taxpayer on the basis of the tax return filed by him. Ch. Muhammad Hussain and others v. Commissioner of Income Tax 2005 PTD 152; Muneer Bhimjee and others v. Islamic Republic of Pakistan and 2 others 2005 PTD 1974; Messrs Bisma Textile Mills Ltd. Through Chief Executive v. Federation of Pakistan through Secretary Revenue Division/Chairman F.B.R. and 2 others 2009 PTD 41; Mohsin Raza v. Chairman Federal Board of Revenue and others 2009 PTD 1507; Messrs Sadar Anjuman-e-Ahmedia through General Attorney v. Commissioner of Income Tax (Audit Division), Faisalabad and 3 others 2010 PTD 571 and Chairman…
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