Law: Income Tax Ordinance, 2001

Section: 177,122(1)

Law: Income Tax Ordinance, 2001

Section: 177,122(1)

Income Tax Ord. 2001 (XLIX of 2001)......Sections 177 & 122(1)......Amendment of assessments......Selection of case for audit CIR(A) held that selection of case for audit is unconstitutional, illegal and without lawful authority......Validity......Whether CIR(A) has discussed matter at length regarding selection of case for audit u/s 177 of Ordinance in view of directions in of Lahore High Court, therefore, order of CIR(A) is upheld and appeal filed by Deptt. is dismissed......Held yes. CIR(A)) has discussed the matter at length regarding the selection of case for audit under section 177 of the Income, Tax Ordinance, 2001 in view of directions in of Lahore High Court Therefore, I find no interference with the impugned order of the learned CIR(A) which is upheld, hence the appeal filed by the department is dismissed. Cases referred to: 2012 PTD 1815 (Lah, H.C.) and 2013 PTD 1552 (Pesh. H.C.). ORDER MR. MUHAMMAD ANWAR GORAYA, MEMBER (ACCOUNTANT)......This Income tax Appeal has been filed by the Appellant department against the order No. 07/A-IV, dated 20-02-2013, passed by CIR(Appeals-IV), Karachi, The, Appellant/department has agitated on the following grounds: 2. That the learned Commissioner Inland Revenue (Appeals-TV) has erred in cancelling the order passed u/s 1220) on the basis of the decision in Writ Petition N. 393 q 2012 passed by the Honorable Lahore High Court whereas the said decision has already been rescinded by the Honorable Supreme Court of Pakistan vide civil appeal No. 1032 to 1082 0/2012 (and in others/dated 03-01-2013. 3. That the learned Commissioner Inland Revenue (Appeals-IV) Karachi has erred in holding that the selection of case for audit as unconstitutional, illegal and without law full authority when the Zonal Commissioner Inland Revenue has the inherent powers under section 177 of the Income Tax Ordinance, 2001 to process the case for audit as has been held in a decision of Honourable High Court Multan bench in Writ Petition No. 4203/2013 dated 09-04-2012." 2. Mr. Muhammad Umar Farooq. D/R appeared on behalf of the Appellant/department while Mr. Muhammad Mehtab Khan, Advocate represented the Respondent taxpayer. 3. During the…

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