Law: Income Tax Ordinance, 2001

Section: 122,133,177,177(1),214C,214C(2)

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 122, 133, 177(1) & 214-C---Reference---Jurisdiction---Selection for audit---Appellate Tribunal Inland Revenue remanded matter to Commissioner (Appeals) for deciding the same keeping in view the grounds raised in memo of appeal---Authorities were aggrieved of clarification made by Appellate Tribunal Inland Revenue with regard to remand order passed earlier---Validity---Appellate Tribunal Inland Revenue, in its original order, did not consider grounds of appeal, which clearly entailed jurisdiction challenge made by taxpayer regarding selection of case for audit---Order in question only corrected scope of consideration for Commissioner (Appeals) in deciding appeal of taxpayer---Commissioner (Appeals) was directed to decide appeal including challenge made to jurisdictional issue regarding selection of case for audit in view of Ss. 177 & 214-C, of Income Tax Ordinance, 2001---Reference was disposed of accordingly. Messrs Chenone Store Limited's case 2012 PTD 1815 ref. THIS JUDGMENT DELIVERED BY: YAHYA AFRIDI, JUSTICE:---.--- Commissioner of Inland Revenue Zone-II, Regional Tax Office, Peshawar, petitioner, has made this Reference to answer the following questions of law:- "I) Whether the learned ATIR was justified to reverse its earlier judgment in I.T.A. No.68(PB) of 2013 dated 10.07.2013 on the Misc. application filed by the Taxpayer? II) Whether the learned ATIR has not erred in law by following the judgment of Lahore High Court reported as 2012 PTD 1815 in the case of Messrs Chenone Stare Limited which has been observed to be nullity by the Honourable Supreme Court vide judgment dated 03.01.2013 in C.P. No.1032 etc. for non-compliance of requirements of Order XXVII-A, Rule 1, C.P.C.? III) Whether the learned ATIR has not erred in law by incorrectly interpreting the concept of audit emobodied in sections 177(1) and 214C of the Income Tax Ordinance, ignoring the explicit intent of legislature and against the spirit of constitution as well as pronouncements of the superior Courts on this issue? IV) Whether the ATIR erred in not considering that the Commissioner Inland Revenue is empowered to conduct audit of…

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