Law: Income Tax Ordinance, 2001

Section: 177

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)----S. 177---Constitution of Pakistan, Art. -199--- JUDGMENT SHAUKAT AZIZ-SIDDIQUI J.---Through this Single Judgment Writ Petitions Nos. 3024 3027 3028 and 3081/2013 are being disposed of as questions raised and issue agitated through all these petitions are same. 2. Petitioner Messrs Bahria Town (Pvt.) Ltd. invoked the Constitutional Jurisdiction of this Court by way of filing instant Petitions with the following prayer:- "In view of the above submissions it is most respectfully prayed that the selection of audit under Section177 for the Tax year 2011 may kindly be declared discriminatory illegal as well as against the Article 25 of the Constitution. Or Any other relief deemed appropriate in the circumstances by this Honourable Court may also graciously be granted". 3. Petitioner a Private Ltd. Company duly formed under the Companies Ordinance 1984 is engaged in the business and management of Housing Estate Societies etc. which through these petitions challenged the allegedly discriminatory selection of petitioners case for audit by the respondent No.2 under Section 177 of the Income Tax Ordinance .2001 for the Tax Years 2008 to 2011; subsequent letters issued by the respondent No.3 on the direction of respondent No.2 for information documents request (IDR for the same Tax Year) as allegedly being illegal and against the provisions of Income Tax Ordinance 2001. 4. Learned counsel for the petitioner contended that the Selection of its accounts for audit concerning multiple years audits i.e. Tax Year 2008 to Tax Year 2011 is discriminatory illegal as well as against the provisions of Income Tax Ordinance 2001. Learned Counsel further contended that the act of the respondent is in violation of Articles 4, 9, 10A, 14, 18, 19A, 24 and 25 of the Constitution of the Islamic Republic of Pakistan, 1973. Learned Counsel referred the case of Messrs OMV Pakistan Exploration v. CIR reported as 2013 PTD 1620 (W.P. No.139/2012). IN WHICH THIS Court had held that if the- Selection of audit is discriminatory then the same could be struck down by the High Court in exercise of its constitutional jurisdiction.. Learned Counsel added that under…

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