Law: Income Tax Ordinance, 2001

Section: 177,122(8)122(9),133

(a) Income Tax Ordinance (XLIX of 2001)----Ss. 177, 122(8) 122(9) & 133---Reference to High Court-----Selection of case for audit---Taxpayer assailed selection of his case for audit on the grounds that no notice prior to and during the proceedings was issued to him and he had been condemned unheard---Validity-----Commissioner Income Tax was empowered to select any case for audit on the basis of any matter which he considered relevant---While invoking powers under Ss. 122(8), 122(9) and 177 of the Income Tax Ordinance, 2001; the Commissioner Income Tax was required not only to mention reasons and justifications (definite information) for such selection, but was also required to give the taxpayer an opportunity of an hearing and prior notice must also have been given to the taxpayer---Law regarding giving notice to the concerned person before proceeding against him was settled and under the principles of natural justice no one was to be condemned unheard---Provision of notice to a person who was to be proceeded against, had to be read in every statute, irrespective of the fact whether or not such provision was incorporated therein---Commissioner Income Tax was bound to issue notice to the assesse/taxpayer, before exercising his powers under Ss.122 & 177 of the Ordinance---Selection of the case of taxpayer for audit was defective and all subsequent orders against taxpayer were illegal as the same lacked the essentials required by law and were an abuse of exercise of vested discretion and therefore, were not sustainable in law---High Court declared the taxpayer's selection for audit as illegal, void and non-existent and observed that fresh proceedings against the taxpayer be initiated strictly in accordance with law---Tax reference was answered accordingly. PLD 2002 SC 408; 1981 SCMR 1061 and 2001 SCMR 838 rel. (b) Administration of justice--- ----Provision of notice to a person who is to be proceeded against, had to be read in every statute, irrespective of the fact whether or not such provision was incorporated therein. PLD 2002 SC 408 and 1981 SCMR 1061 rel. JUDGMENT WAQAR AHMAD SETH, J.---Impugned herein is the judgment in appeal of Income Tax Appellate…

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