| Citation(s) |
|---|
| 2018 SLG 330 2018 SLD 330 2018 PLJ 379 |
I.C.A. No. 855 of 2014, hearing Date : 17.11.2017.
SHAHID, JAMIL KHAN, JUSTICE, MASUD ABID NAQVI, JUSTICE
Mr. Sarfraz Ahmad Cheema, Advocate for Appellant(s). Mr. Liaquat Ali Chaudhary, Raja Sikandar Khan, Muhammad Asif Hashmi, Kausar Parveen, Foziya Bukhsh, Muhammad Asif, Imran Rasool, Mian Yusuf Umar, M. Shahid Usman, Umair Awan, Irshad Ullah Chatha, Shahid Sarwar Chahil, Sohail Zahid Butt, Hafiz Shahzad Ahmad Cheema, Ch. Muhammad Yasin Zahid, Waqar A. Sheikh, Rana Muhammad Mehtab, Javed Akhtar, Amjad Hussain Malik, Sultan Mahmood, Malik Abdullah Raza, Muhammad Asif Butt, Shagufta Ijaz, Muhammad Akram Awan and Abdul Rehman Khalil, Advocates for Appellant-department in connected appeals. Barrister Imran Aziz Khan, Tahir Mahmood Khokhar and Mian Irfan Akram, Deputy Attorney Generals for Pakistan. Mr. Shahbaz Butt, Advocate for
Respondent(s). Mr. Mansoor Usman Awan, Naved A. Andrabi, Imtiaz Rashid Siddiqui, Barrister Shehryar Kasuri, Barrister Qadir Buksh, Ali Sibtain Fazli, Rana Muhammad Afzal, Muhammad Ajmal Khan, Khurram Shahbaz Butt, Muhammad Humzah, Raza Imtiaz, Jamshid Alam, Qadeer Kalyar, Muhammad Imran Rasheed, Salman Zaheer, Shahid Hussain Ch., Zafar Iqbal, Yawar Mehdi Naqvi, Mirza Mubashar Baig, Ch. Wasim Ahmad, Muhammad Mansha Sukhera, Muhammad Mohsin Virk, Muhammad Ahsan Virk, Abdul Qadoos, Ch. Imran Masood, Dr. Ilyas Zafar, Syed Nasir Ali Gillani, Waheed Shahzad Butt, Shehzeen Abdullah, Asghar Leghari, Hussain Ibrahim, Muhammad Younas Khalid, Muhammad Akram Saleh, Asghar Ahmad Kharal, Muhammad Shabbir Hussain, Muhammad Ijaz Ali Bhatti, Omar Tariq Shamim, Mudassar Shuja-ud-Din, Ali Hasnain, Tahir Naeem, Waseem Ahmad Malik, M. Iqbal Hashmi, M. M. Akram, Muhammad Tahir Amin, Nadeem Mehmood, Sheikh Aqeel Ahmad, Zargham, Muneeb Zafar, Salman Ahmad, Ehsan-ur-Rehman Sheikh, Monim Sultan, Nasir Khan, Barrister Pirzada Aurangzaib, Syed Ali Imran Rizvi, Rasheed Ahmad Sheikh, Shoaib Ahmad Sheikh, M. Waseem Chaudhry, Zeeshan Ali, Aurangzeb Tahir, Muhammad Naeem Munawar, Muqtedir Akhtar Shabir, Sh. Aqeel Ahmed, Muhammad Shahid Baig, Rana Hammad Aslam, Ch. Muhammad Ali, Salman Ahmad, Muhammad Masud Akhtar, Sohail Raza, Mian Haseeb-ul-Hassan, Irtaza Naqvi, Javed Iqbal Qazi, Usman Javed Qazi, Rana Munir Hussain, Sayyid Ali Imran Rizvi, Abdul Waheed Habib, Zaeem-ul-Farooq Malik, Salman Hasan, Ahmad Farooq, Saleem Iqbal Rathore, Munawar-us-Salam, Agha Sarfraz Ahmad, Muhammad Aleem Irshad, H.M. Majid Siddiqi, Sajid Ijaz Hotiana, Iftikhar Ahmad Khan, M. Shahid Mukhtar Chandia, Mirza Anwar Baig, Jan Muhammad Chaudhry, Shahzad Mahmood Butt, Muhammad Saqib Sheikh, Zurgham Lukhesar, Syed Murtaza Ali Zaidi, Mian Abdul Ghaffar, Muhammad Amir Malik and Rana Muhammad Aslam, Advocates for
Respondents taxpayers in connected appeals.
FEDERAL BOARD OF REVENUE ETC
VS
M/S. CHENONE STORES LTD
Law: Income Tax Ordinance, 2001
Section: 120,177,214(c)
Law: Sales Tax Act, 1990
Section: 25
Law: Federal Excise Act, 2005
Section: 46
Law: Constitution of Pakistan, 1973
Section: 4,10,10A,25,199
Income Tax Ordinance, 2001 (XLIX of 2001)-- ----Ss. 120, 177 & 214(c)--Sales Tax Act, (VII of 1990), S. 25--Federal Exercise Act, 2005, S. 46--Constitution of Pakistan, 1973, Arts. 4, 10, 10A, 25 & 199--Amendments introduced through Finance Act, 2010, Finance Act, 2013--Filling of Returns--Declaration by Tax Payer--Commissioner's power to select for audit--Self-assessment--Discretionary power of Commissioner and Federal Board of Revenue--Absence of guidelines/criteria for pre-audit--Historic overview of Commissioner's power to select for audit, the controversy, in backdrop of the changes in relevant law, is necessary--Every attempt to select and audit the tax affairs, after self- assessment, was subjected to litigation since erstwhile Income Tax Ordinance, 1979 ("Repealed Ordinance")--Challenge to selection for total audit, by Regional Commissioner, of returns filed under self-assessment Scheme--Notices under the amended Section 177, were challenged before this Court; contending again that selection could not have been made without disclosure of criteria for selection before filing of returns--FBR is given similar power to select for audit under other Taxing Statutes i.e., by inserting Section 72B in the Act of 1990 and Section 42B in the Act of 2005--Provisions of these inserted Sections are, mutatis mutandis, similar to language used in the Section 214C--FBR has been vested with substantive power to select and after being so selected only, the Commissioner can conduct audit in accordance with procedure given in the Section 177--Powers of Commissioner, under Section 177, are independent of FBR's power under the Section 214C and that nothing contained in the latter section shall restrict the powers of Commissioner to call for record for audit and to conduct audit under the former section--State, through FBR, has a right to audit, against taxpayer's corresponding duty to make correct declarations and comply with the statutory commands under three Federal Taxing Statutes--Commissioner can call for last six years record for audit, as is deducible from the second proviso, therefore, collective reading would show that the Legislature deprecates, as a rule,…
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