Law: Income Tax Appellate Tribunal Rules, 2005

Section: 122(5A),122(9),177,213C

Law: Constitution of Pakistan, 1973

Section: 199

ORDER NOOR-UL-HAQ N. QURESHI, J.---Above titled writ petitions are being disposed of vide this consolidated order, as common questions of law and facts are involved therein. 2. Through the above titled writ petitions, the petitioners have prayed as under:- "It is, therefore, respectfully prayed that the petitioners through these writ petitions have raised an important question of law of general application, which may kindly be answered and if the answer is in affirmative then respondent No.3 may graciously be directed to withdraw the impugned notice in the Interest of Justice. It is further prayed that during pendency of this petition the operation of impugned show cause notice may kindly be suspended". 3. Facts in brief are that respondent No.3 issued show-cause notice dated 19-2-2014 further amendment under section 122(9) read with section 122(5A) of the Income Tax Ordinance, 2001 for Tax Year 2013, as in the opinion of learned Additional Commissioner Inland Revenue, further amendment in the declared version is required, as declared version is erroneous and so far as it is prejudicial to the interest of revenue, hence above titled writ petitions. 4. It is contended by the learned counsel for the petitioners that impugned show-cause notice for the purpose of audit/verification of books of accounts of the petitioners is only permissible under sections 177 and 214C of the Income Tax Ordinance, 2001 and only the Commissioner can do the same. It is provided therein that the Commissioner may call for any record or documents, including books of accounts, for conducting audit of the income lax affairs and after obtaining the record of a person under subsection (1) of Section 177, the Commissioner shall conduct an audit of the income tax affairs including examination of accounts and records, enquiry into expenditure, assets and liabilities of that person and may call for such other information and documents, as he may deem appropriate, It is contended that this exercise cannot be done under section 122(5A) of the Income Tax Ordinance, 2001, rather it should have been dealt in accordance with above provisions i.e. under sections 177 and 214C of the Ordinance,…

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