Law: Income Tax Ordinance, 2001

Section: 120(1),120(1A),122,122(9),176,176(6),177 ,177(2),214C,227

Law: Federal Excise Act, 2005

Section: 46

Law: Sales Tax Act, 1990

Section: 25

(a) Interpretation of statutes- -Casus Omissus, principle of- Applicability- Courts while interpreting a provision of statute are not required to read into something which is not there-Principle of Casus Omissus is applicable when a matter which should have been but has not been provided for in a statute-Such matter cannot be supplied by Court, as to do so is legislation and not construction. Hansraj Gupta v. Dehra Dun Mussoorie Electric Tramway Co. Ltd. AIR 1933 PC 63; Nadeem Ahmed Advocate v. Federation of Pakistan 2013 SCMR 1062 and Collector of Customs (Appraisement) v. Abdul Majeed Khan and others 1977 SCMR 371 rel. (b) Income Tax Ordinance (XLIX of 2001) ----- S. 177-Selection of case for audit-Objections-Case of taxpayer was selected for audit but Commissioner did not pass any speaking order on the objections filed by taxpayer against the notice-Validity- Notice in question was a valid notice as contemplated under S: 177 of Income Tax Ordinance, 2001-Notice provided sufficient reasoning for selecting case of plaintiff for audit purposes-Law did not provide that upon taxpayer's objections to such notice, Commissioner was required to pass any justiciable speaking order in support of his reasoning nor any further judicial review of the same was mandated either within the hierarchy of Income Tax department or before a competent Court of law-Subsequent notices and proceedings pursuant to the first notice were also valid and justified-Taxpayer was at liberty to contest its case before departmental hierarchy in accordance with law- Suit was dismissed in circumstances. Pakistan Telecommunication Company Ltd. v. Federation of Pakistan 2016 PTD 1484; Messrs Pfizer Pakistan Ltd. v. Deputy Commissioner and others 2016 PTD 1429; Messrs K.G. Traders and another v. Deputy Collector of Customs and 4 others PLD 1997 Kar. 541; Messrs Kohinoor Sugar Mills v. Federation of Pakistan (LHC Writ Petition No. 4691 of 2010); Messrs Castrol Pakistan (Pvt.) Ltd. v. Additional Commissioner Inland Revenue and others (C.P.No. D-23/ 2015); Sanofi Aventis Pakistan Limited v. Commissioner Inland Revenue and others (C.P. No. D-2911/2012); Messrs Pakistan Petroleum Limited v. Additional…

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