| Citation(s) |
|---|
| 2016 SLG 712 2016 SLD 712 2016 PTD 1214 |
Sindh High Court
C.Ps. Nos. 1852, D-1922, D-1931 and D-1932, D-2922, D-3540, D-3166 of 2010 D-2145, D-1744, D-3955, D-543 and 10 of 2011, D-1124, D-749, D-1703, D-2911, D-4335 and D-4456 of 2012, D-2544 of 2013, D-3807, D-2361, D-3124, D-3252, D-3874, D-4415, D-4386 and D
FAISAL ARAB, C.J. AND M. IQBAL KALHORO, J
Anwar Kashif Mumtaz, Muhammad Usman Alam and Ammar Athar Saeed, for Petitioner. Lubna Pervez for Petitioner. Abid H. Shahan for Petitioner. Muhammad Naeem Noor for Petitioner. S. Irshad-ur-Rehman for Petitioner. Kafeel Ahmed Abbasi for F.B.R. Siddiq
C.Ps. Nos. 1852, D-1922, D-1931 and D-1932, D-2922, D-3540, D-3166 of 2010 D-2145, D-1744, D-3955, D-543 and 10 of 2011, D-1124, D-749, D-1703, D-2911, D-4335 and D-4456 of 2012, D-2544 of 2013, D-3807, D-2361, D-3124, D-3252, D-3874, D-4415, D-4386 and D
FAISAL ARAB, C.J. AND M. IQBAL KALHORO, J
Anwar Kashif Mumtaz, Muhammad Usman Alam and Ammar Athar Saeed, for Petitioner. Lubna Pervez for Petitioner. Abid H. Shahan for Petitioner. Muhammad Naeem Noor for Petitioner. S. Irshad-ur-Rehman for Petitioner. Kafeel Ahmed Abbasi for F.B.R. Siddiq
NORINPACO and others
VS
FEDERATION OF PAKISTAN and others
Law: Income Tax Ordinance, 2001
Section: 120(1A),122(5),214C,177
Income Tax Ordinance (XLIX of 2001)--- ----Ss.120(1A), 122(5), 214C & 177---Assessment---Audit---Scope of power of Commissioner to conduct audit under S. 120(1A) of the Income Tax Ordinance, 2001 distinguished from selection by Board for audit under S. 214C of the Income Tax Ordinance, 2001---Question before the High Court was whether Commissioner's power to conduct audit of any person under S. 120(1A) of the Income Tax Ordinance, 2001 was solely dependent upon Board's decision to select persons for audit under S. 214C of the Income Tax Ordinance, 2001 or could the Commissioner under S. 120(1A) of the Income Tax Ordinance, 2001 make such a selection on his own discretion"---Held, that S. 120(1A) of the Income Tax Ordinance, 2001 vested in the Commissioner the power to select a person for audit if there existed reasonable grounds for doing so, irrespective of the fact that section 120(1A) of the Income Tax Ordinance, 2001 mentioned the words "conduct audit" and not to select a person for audit" and such power to conduct audit was granted to the Commissioner so that where he felt necessary, he could bring any assessment under scrutiny and it would be impossible to do the same if such power was considered to be solely dependent upon selection of persons by the Board under S. 214C of the Income Tax Ordinance, 2001 ----Second proviso to S. 177 of the Income Tax Ordinance, 2001 prohibited the Commissioner from conducting audit after expiry of six years whereas no such prohibition existed when persons were selected for audit under S. 214C of the Income Tax Ordinance, 2001---Limitation contained in second proviso of section 177 of the Income Tax Ordinance, 2001 was applicable to selection made by the Commissioner under S. 120(1A) of the Income Tax Ordinance, 2001 but no such limitation was applicable when random selection was made under S. 214C of the Income Tax Ordinance, 2001 and the same showed that there exited two distinct provisions of the Income Tax Ordinance, 2001 on basis of which persons could be selected for audit, one was circumscribed by period of limitation and the other was not Power of the Board to choose persons for audit under S. 214C of the…
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