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THIS ORDER PASSED BY: MS. RAANA AHMED (ACCOUNTANT MEMBER):------------------------- This appeal has been filed by the Revenue calling in question the order dated 31-05-2014 passed by the leaned CIR(Appeals-III), Lahore on the following ground: "1. That the case of the appellant selected for audit by the FBR through computer Ballot is illegal and arbitrary as it is not selected as per law. 2. That the amended order passed u/s 121(1)(d) by the assessing officer was illegal and without jurisdiction and was liable to be annulled/cancelled as no notice u/s 122(5) had been served upon the appellant at all. Thus the order of the CIR appeals passed is illegal and is liable to be cancelled as it was based upon a order which was a void ab initio order which was passed without jurisdiction, because no notice u/s 122(5) was served / issued upon the appellant at all as it was a condition precedent for the assumption of jurisdiction for making amended order. 3. That the CIR (Appeals) has erred in law in confirming the amended order which was passed u/s 121(1)(d) by the assessing officer without jurisdiction as the notice allegedly issued u/s 122(9) read with section 122(1) has not been served upon the appellant at all as service of this notice is the condition precedent for the assumption of jurisdiction for making the amended order which has not been complied with the assessing officer. Hence, the order of CIR Appeals confirming the amended order passed u/s 121(1)(d) is void and is to be cancelled. 4. That the amended order passed u/s 121(1)(d) by the assessing officer is without jurisdiction and liable to be annulled as no notice u/s 122(5) ticking the relevant clause has not been issued / served upon appellant. As the service of this notice is the condition precedent for the assumption of jurisdiction for making the amended order which has not been complied with the assessing officer. Hence, the order of CIR Appeals confirming the amended order passed u/s 121(1)(d) is void and is to be cancelled. 5. That the CIR Appeals was not justified to confirm the amended order passed u/s 121(1)(d) by the assessing officer which was passed without jurisdiction as the alleged notice…

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