Law: Income Tax Ordinance, 2001

Section: 122,177(4)(a)(d)&122(1)(5),129(4)

(a) Income Tax Ordinance (XLIX of 2001)----Ss. 177(4)(a)(d) & 122(1)(5)---F.B.R. Circular No.4(7S) ITP/2009 dated 9-1-2010---Audit---Tax year 2008---Selection of case for audit by the Commissioner of Income Tax (Audit) before the instructions issued vide Circular No.4 (7S) ITP/2009 dated 9-1-2010---Taxpayer contended that selection of case by the Commissioner of Income Tax (Audit) was unlawful and unwarranted as the power to select the case vested with the Federal Board of Revenue through random---First Appellate Authority held that action of the Deputy Commissioner to amend the assessment on the basis of selection of case for audit by the Commissioner of Income Tax (Audit) had been without jurisdiction, the jurisdiction lay with the Federal Board of Revenue, who select the case of Corporate and AOPS, was not legally sustainable, in the eyes of law; and amended order passed was declared to be ab initio, illegal and was annulled---Department contended that taxpayer was selected for audit on a date preceding the date on which administrative instructions were received from the Board and Commissioner was vested with jurisdiction to select the case for audit under provision of S.177(4)(1) &. (d) of the Income Tax Ordinance, 2001---Validity---Federal Board of Revenue through Circular No.4 (7S) ITP/2009 dated 9-1-2010 directed the field formation that as conveyed through the minutes of meeting dated 11-1-2010, random audit selection of cases for tax year 2008 had been held for Audit of Corporate cases and cases of AOPs, the cases of audit on any other basis for tax year 2008 may be closed and cases with proof or evidence of gross' irregularities may be intimated to the Board for guidelines as to further necessary action---Case was selected for audit on 29-1-2009 and proceedings were finalized on 28-7-2009, much before the Board Circular dated 9-1-2010 through which instructions to the field formation were conveyed that Corporate Cases and cases of AOPs were to be selected through random ballot for audit and cases of audit on any other basis may be closed---Board instructions would apply to cases of audit selected on any basis other than random ballot for tax…

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