| Citation(s) |
|---|
| 2020 SLG 2265 2020 SLD 2265 |
Lahore High Court
W.P. No. 49412/2019, Date of order: 27-10-2020
SHAHID KARIM, JUSTICE
Petitioner(s) by: Mr. Shakeel Ahmad Basra and Zahid Imran Gondal
Respondent(s) by: Mr. Ali Gondal Advocate
W.P. No. 49412/2019, Date of order: 27-10-2020
SHAHID KARIM, JUSTICE
Petitioner(s) by: Mr. Shakeel Ahmad Basra and Zahid Imran Gondal
Respondent(s) by: Mr. Ali Gondal Advocate
HAMID MAHMOOD
VS
FEDERATION OF PAKISTAN ETC. MR. SHAKEEL AHMAD BASRA AND ZAHID IMRAN GONDAL
Law: Income Tax Ordinance, 2001
Section: 214D
ORDER SHAHID JAMIL, JUSTICE: This order shall decide the instant petition as well as connected petitions W.P.Nos.6321, 6319 and 6336 of 2020 as all these petitions involve identical question of law and facts. 2. These Constitutional petitions as well as connected petitions seek to challenge notices purportedly issued under section 214D of the Income Tax Ordinance, 2001 ("Ordinance, 2001") informing the petitioner that the case of the petitioner had been selected for audit in terms of section 214D of the Ordinance, 2001. 3. The only ground urged by the counsel for the petitioner is that notices have been issued subsequently to the deletion of section 214D of the Ordinance, 2001 through Finance Act, 2018 which took effect from 01.07.2018. Hence, no notices…
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