Law: Sales Tax Act, 1990

Section: 25,72B

Law: Income Tax Ordinance, 1979

Section: 52

Law: Income Tax Ordinance, 2001

Section: 161

ORDER This order shall dispose of the titled appeal filed by the registered person against order in appeal No. 10 dated 23-1-2013 passed by learned CIR (Appeals-I), Lahore. 2. Brief facts recant for toe disposal of this appeal are that on 10-5-2012 the respondent No. 2 DCIR Zone-III Enforcement LTU, Lahore issued a notice to the appellant requiring It to provide the detail of the sales tax paid during the period of July 2010 to June 2011, in response thereto the appellant submitted the reply along challans showing deposit of sales tax. The respondent No.2 again wrote a letter to the appellant on 28-5-2012 whereby the appellant was informed that two officers have been deputed to visit premises of the appellant to examine the record of sales tax concerning the period mentioned above. In response thereto, the appellant wrote a letter dated 30-5-2012 whereby he informed respondent No.2 that all requisite information had been provided. Moreover, the deputation of two officers would not be fruitful because the record of the appellant company is with the external auditor appointed for audit by the honourable Lahore High Court, Lahore and requested tor determent of the visit of the said officer. On this the respondent No. 2 informed the appellant company that two further officers would comprise the audit team and would visit the office of the company for audit. A show cause notice dated 19-6-2012 was issued to the appellant regarding certain violations with regard to non-deduction of withholding tax. The appellant submitted a reply which did not find favour and order in original No. 02/2012 was passed. Being aggrieved the appellant filed first appeal before the respondent No. 1 who was pleased to uphold the order in original and dismissed the appeal. Hence, this appeal. 3. Learned AR argued that the order of Deputy Commissioner Inland Revenue was without jurisdiction, bad in law as well as against the facts. He submitted that show cause notice was issued straightaway without any prior selection for audit u/s 72B of the Sale Tax Act, 1990 or u/s 25 of the Act. He submitted that when a thing is prescribed to be done in a certain manner it should be done in that manner…

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