Law: Income Tax Ordinance, 2001

Section: 177,214C

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 177 & 214-C---Selection of case for audit---Powers of Commissioner Inland Revenue and Federal Board of Revenue---Scope---Case of taxpayer was selected for audit by Commissioner Inland Revenue, and for non-compliance of notices by the taxpayer, ex parte order was passed---Commissioner Inland Revenue (Appeals), annulled assessment on the ground that Commissioner Inland Revenue was not empowered to select cases for audit---Validity---Powers of Ss.177 & 214-C of the Income Tax Ordinance, 2001 with the Federal Board of Revenue and Commissioner Inland Revenue, to select cases for audit were not mutually exclusive, but were concurrent, and both could select cases for audit---Order passed by Commissioner Inland Revenue (Appeals) was cancelled and that of the department restored. THIS ORDER PASSED BY: NADEEM DAR, ACCOUNTANT MEMBER:---.--- This appeal has been filed by the department against the order No. 95 dated 29.01.2013 passed by CIR(A), Peshawar. 2. Facts are, the appellant individual derives income from M/s. Shahid Crockery Store, Haripur. Tax year 2009 was selected for audit by CIR vide letter dated 07.04.2011 and for non-compliance of notices ex parte order was passed. CIR(A) Peshawar vide order dated 29.01.2013 annulled assessment on ground that CIR was not empowered to select case for audit in presence of section 214C which empowers FBR to select cases for audit-by relying on LHC decision in W.P. No. 393/2012 dated 10.05.2012. The department has filed 2nd appeal by placing reliance on judgment of Supreme Court that reversed paid LHC judgment. 3. By now, both LHC and IHC have passed numerous decisions to the effect that powers of sections 214C and 177 with the Board and…

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