Law: Income Tax Ordinance, 2001

Section: 120,120(1A),120(14),121,122,122(5),122(9 ),126(2)(a),126(2)(b),177,177(4)(a),177( 4)(b),177(4)(c),177(4)(d),177(4),177(6)

(a) Income Tax Ordinance (XLIX of 2001)---S.177(4)(a)(b)(c) & (d)---Audit---Powers of Commissioner of Income Tax to select the case for audit under S.177(4) of the Income Tax Ordinance, 2001 without issuance of "audit selection criteria" by the Federal Board of Revenue---Word 'also' had lost sight in the Mohsin Raza v. Chairman F.B.R. etc. reported as 2009 PTD 1507---Interpretation which renders any part of provision as surplusage in not correct---Construction which would leave without effect any part of the language of a statute will normally be rejected---Provision of subsections (2) and (4) of S177 of the Income Tax Ordinance, 2001 are disjunctive and not conjunctive---Subsection (4) of S.177 of the Income Tax Ordinance, 2001 clearly empowered the Commissioners Income Tax to issue notice on the basis of criteria spelt out in sub clauses (a), (b), (c) and (d) subsection (4) of S.177 of the Income Tax Ordinance, 2001---Question "whether the commissioner could select a case for audit under S.177(4) of the Income Tax Ordinance, 2001 without issuance of "audit selection criteria" by the Federal Board of Revenue" was answered in favour of Department and against the taxpayer by the Appellate Tribunal.2010 PTD 571 rel.Mohsin Raza v. Chairman F.B.R. and others 2009 PTD 1507 dissented from.Muhammad Hussain v. CIT 2005 PTD 152; Commissioner of Income Tax and others v. Fatima Sharif Textile, Kasur and others 2009 SCMR 344 = 2009 PTD 37; Writ Petitions Nos.960 of 2008; 550 of 2009; 99 of 2009.; 1006 of 2009; 2009 PTD 284; Writ Petition No.2663 of 2007; 2010 PTD 395; Writ Petition No.1858 of 2009; Writ Petition No.20306 of 2009; Writ Petition No.20339 of 2009; Writ Petition No. 20340 of 2009; 2007 PTD 239 (H.C. Lahore); 2009 PTD 20 (H. C. Lahore.); 2009 PTD 284 (H,C. Lahore.); 2007 PTD 2185 (H.C. Lahore.); 2008 PTD 1440 (H.C. Islamabad); PLD 1963 Kar. 182; 2000 SCMR 1017; I.C.A. No.1250 of 2007 (unreported); Writ Petition No.7146 of 2008 (unreported); Writ Petition No. 2928 of 2008 (unreported) and PLD 2008 SC 663 ref.(b) Income Tax Ordinance (XLIX of 2001)-------Ss. 177, 177(6) & 122(9)---Audit---Pre-selection notice for selection of case for audit---While,…

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