Law: Sales Tax Act, 1990

Section: 25

Law: Federal Excise Act, 2005

Section: 46(1)

Law: Income Tax Ordinance, 2001

Section: 177(1)

[Sales Tax Act (VII of 1990)]........Section 25(2),, Income Tax Ordinance (XLIX of 2001), Section 177(1),, Federal Excise Act, 2005, Section 46(1)..,. S.R.O. No. 549(I)/2008, dated 11/06/2008,, Audit,, Assessment,, Penalty,, Appeal, partly accepted, hence further appeal,, As per tax-payer, he was selected for audit under Section 25, Sales Tax Act, 1990 which was unlawful and unconstitutional on legal grounds as held by the Honourable Lahore High Court in W.P. No. 393/2012, the same point was also raised before the learned CIR (A),, Tax-payer also raised certain objections on merit,, Tribunal was of the view that legal matter of selection for audit has already been settled/held by provincial as well as federal apex courts, hence he accepted the tax-payer's appeal on this very ground only, held the proceedings ab initio void, null on the basis of notice issued without jurisdiction and vacated the order passed by the lower authority,, 2012 PTD 1815 (W.P. No. 393/2012 decided by H.C. Lah.) referred. 1976 PLD 1374 (H.C. Lah.), PLD 1971 SC 1984 Maj. Syed Wilayat Shah Versus Muzaffar Khan etc., PLD 1958 SC 104 Yousaf Ali Versus Muhammad Adam Zia & 2 others PLD 1958 SC 104 followed. ORDER This appeal has been filed by a registered person against the order of the learned CIR(Appeals-I) Lahore, dated 17/12/2012, whereby he has partly accepted the appeal of the registered person by upholding the penalty Safe per order-in-original. 2. Brief facts of the case are that the taxpayer appellant is engaged in the business of importing KAMAZ (model 6460) Truck Tractor Prime mover in CKD condition along with some parts and is assembling prime movers of 360 HP. Case of the registered person was selected for audit by the CIR. At the culmination of the proceedings order passed was impugned before the CIR(A) who in his order dated 17.12.2012, accepted appeal of the registered person, partly. The registered person has come up in further appeal before this Tribunal with the following grounds of appeal: i) That the Honourable Lahore High Court Lahore vide their orders No. WP No.393/2012 has already held that selection of the cases for Audit for the tax year 2010 by the Commissioner…

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