Law: Income Tax Ordinance, 2001

Section: 177,177(4),177(4)(a),177(4)(b),177(4)(c) ,177(4)(d),

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)---S. 177(4)---Constitution of Pakistan, Art. 199---Conduct of audit---Letters issued to appoint or authorize auditors---High Court by two orders, directed to issue letters for appointment of auditors---Validity---Supreme Court set aside the order of the High Court and observed that without availing departmental remedies, filing of constitutional petition was not appreciable; and if the letters had not been withdrawn, reasons should be assigned; and after providing opportunity to the taxpayers, it be clearly pointed out to them that their cases were not covered under the Policy; and they could apply afresh, if need be---If the department intended to proceed, then sufficient opportunity be given to the taxpayers to put up pleas so that no prejudice could cause to them in any manner---Said conclusion having been conceded to by all the counsel, appeals were disposed of accordingly. Commission of Income Tax v. Messrs Eli Lilly Pakistan (Pvt.) Ltd., 2009 PTD 1392 rel. THIS JUDGMENT DELIVERED BY: IFTIKHAR MUHAMMAD CHAUDHRY, CHIEF JUSTICE:---.--- In the listed appeals two judgments delivered by the High Court at Lahore have been challenged. First is the judgment dated 14th July, 2009 whereby Constitutional Petitions under Article 199 of the Constitution were filed by the respondents (tax payers) challenging the letters issued to them under section 177(4) of the Income Tax Ordinance, 2001 (hereinafter referred to as "the Ordinance") and the second is the judgment dated 22nd October, 2009 involving the same controversy i.e. challenging the letter issued to the department under section 177(4) of the Ordinance. 2. It would be appropriate to note that a specific objection was raised before the High Court with regard to non-maintainability of the writ petitions against the letters/notices. Learned Judge while delivering the judgment dated 14th July, 2009 declined to accept the contentions and while over-ruling the objections issued the writs, whereas another learned Judge of the same High Court while accepting the plea of the department about non-maintainability of the petitions, dismissed the writ petitions Relevant paras discussing…

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