Law: Income Tax Ordinance, 2001

Section: 177,177(1),177(6),214C(1A)

Law: Income Tax Rules, 2002

Section: 231F

Law: Constitution of Pakistan, 1973

Section: 10A,13(b),19,19A

THIS JUDGMENT DELIVERED BY: ABID AZIZ SHEIKH, JUSTICE:---.--- This judgment will also decide writ petitions mentioned in Appendix-A, as common questions of law and facts are involved in all these petitions. Through these constitutional petitions, the petitioners have inter-alia challenged the vires of subsection (1A) of section 214C of the Income Tax Ordinance, 2001 (Ordinance) being ultra vires of the Constitution of Islamic Republic of Pakistan, 1973 (Constitution). Petitioners in these constitutional petitions though have sought multiple prayers, but at the time of arguments, the impugned challenge has been confined to only vires of section 214C(1A) of the Ordinance, however, petitioners have reserved their right to agitate other issues through separate constitutional petitions, if need be. 2. Due to commonality of questions of law and facts involved in these petitions, it is not necessary to narrate or advert to the facts in each one of the case separately. However, to illustrate the factual background upon which, these constitutional petitions are founded, it is convenient to narrate the facts in the instant matter i. e. writ petition No.10035/2017. The provision of section 214C of the Ordinance for selection of Audit by Board was introduced through Finance Act, 2010. Consequently, the Federal Board of Revenue (Board) issued Audit Policy, 2016 to conduct parametric selection of audit in terms of section 214C of the Ordinance. The petitioner was informed through notice dated 19.1.2017, that petitioner's case has been selected for audit and that said audit would be held in terms of section 214C of the Ordinance. The petitioner requested for audit parameters on the basis of which, the petitioner was selected for audit through its representation on 20.2.2017 under section 7 of the Federal Board of Revenue Act, 2007 (FBR Act). However, the said representation was declined on 29.3.2017 on the ground that in view of section 214C(1A) of the Ordinance, the audit parameters could not be communicated to the petitioner. The similar response was also given to other petitioners who were selected for audit under parametric selection. All these petitioners being aggrieved…

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