Law: Income Tax Ordinance, 2001

Section: 177,122(1),122(4),177(1),177(6),177(9),2 14C

Law: Sales Tax Act, 1990

Section: 38

Law: Constitution of Pakistan, 1973

Section: 199

Law: Federal Excise Act, 2005

Section: 45,46

Income Tax Ordinance (XLIX of 2001)---S. 177-Federal Excise Act (VII of 2005), Ss. 45 & 46-Sales Tax Act (VII of 1990), S. 38-Constitution of Pakistan, Art. 199- Constitutional petition-Universal Assessment Scheme-Selection for audit-Calling of books of accounts-Petitioners were Income Tax Assessees and they were aggrieved of selection of their cases for audit- Validity-Income Tax Ordinance, 2001, had nowhere indicated that mere selection of a taxpayer for audit and calling of books of accounts to verify version declared in his return under Universal Self-assessment Scheme was the main theme of Income Tax Ordinance, 2001, would cause any injury/prejudice to taxpayer-Universal Assessment Scheme could not be imagined as free from verification and check-Return filed under such scheme could not be considered as a sacrosanct document not subject to any verification or check-No blanket immunity from verification and check through audit could be extended to taxpayers in a developing country like Pakistan, where tax fraud and evasion were rampant and order of the day-When the concerned authorities acted in accordance with law and the reasons were enumerated in the notices in question, no prejudice was caused to petitioners by mere selection of their cases for audit-Sufficient legal safeguards were available to petitioners against use of powers in an arbitrary manner-High Court declined to interfere in the matter as records of petitioners had already reached the tax authorities-Petition was dismissed in circumstances. Messrs OMV Pakistan Exploration v. Commissioner Inland Revenue 2013 PTD 1620 ref. Messrs Chenone Stores Ltd. through Executive Director (Finance Accounts) v. Federal Board of Revenue through Chairman and 2 others 2012 PTD 1815 and Northern Bottling Company (Pvt.) Ltd. Industrial Estate Peshawar v. Federation of Pakistan 2013 PTD 1552 rel. JUDGMENT QALANDAR ALI KHAN, J.-Since identical questions have been raised, this consolidated judgment shall also dispose of connected writ petitions i.e. W.P. No.250-A/2015, W.P. No.251-A/2015, W.P. No.252-A/2015, W.P. No.253A/2015 and W.P. No.254-A/2015. 2. These six writ petitions have been filed by three private…