Law: Income Tax Ordinance, 2001

Section: 175,176,177,177(1),177(2),177(4),177(4)( a),177(4)(b),177(4)(c),177(4)(d),177(10) ,121,121(1),121(1)(d),122,122(1)(d),122( 5)(i),131

Income Tax Ordinance (XLIX of 2001)- -Ss. 177, 121, 122 & 131-Selection of person for audit-Criteria- Interpretation of S.177 of the Ordinance-Amended assessment- Section 177, Income Tax Ordinance, 2001 had made it clear that the laying down of criteria for selection of any person for audit of his income tax affairs in terms of subsection (1) of S.177 of Income Tax Ordinance, 2001, was an essential pre-requisite for the Commissioner to select a person for audit-Once the Commissioner had selected a case for audit in accordance with the criteria laid down by the Central Board of Revenue, then additionally, the Commissioner could also select a person for an audit of the person's income tax affairs; having regard to the factors enumerated in clauses (a), (b) & (c) of subsection (4) of S.177 of Income Tax Ordinance, 2001-Subsection (4) of 5.177 of Income Tax Ordinance, 2001, would come into play, when the Commissioner in the course of proceedings with the audit of a person, would discover that in addition to the selection of person, the Commissioner required to select another person for audit of income tax affairs-Such was exactly what was envisaged in subsection (4) of 5.177 of Income Tax Ordinance, 2001, wherein it was clearly mentioned that in addition to the selection referred to in subsection (2) thereof, the Commissioner could also select a person for audit of his income tax affairs-Subsection (4) of S.177, was secondary in character in relation to subsections (1) and (2)-If subsection (4) was not capable of being isolated from subsections (1) and (2), clause (d) of subsection (4) could not be detached from its preceding clauses of subsections-Clause (d) of subsection (4) of S.177 of Income Tax Ordinance, 2001, could not be applied in isolation of the preceding clauses (a), (b) & (c) of subsection (4)-Different clauses of S.177, were interrelated and the sequence, or order in which those had been mentioned by the legislature in its wisdom, must be observed by the Authorities in letter and spirit as an obligation-Impugned selection for audit of taxpayer's case for audit under S.177(4)(d) of the Income Tax Ordinance, 2001, was illegal and without…

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