Law: Income Tax Ordinance, 2001

Section: 214D

(a) Income Tax Ordinance (XLIX of 2001)--- ----S. 214D [since omitted]---Automatic selection for audit---Scope---In the ordinary course, and in terms of other provisions of the Income Tax Ordinance, 2001 ('the Ordinance'), selection for audit is not automatic but is a result that comes about after going through various statutory filters, including such as are set out in various circulars issued by the Federal Board of Revenue---Section 214D, inasmuch as it applied automatically (subject to certain exceptions contained in its subsections (3) & (4)) and therefore bypassed the filters otherwise built into the Ordinance before an audit could be undertaken, had therefore to be construed and applied strictly---More particularly, the conditions that had to exist for the section to be attracted had to apply precisely---Any deviation or discrepancy, howsoever minor, slight or even inconsequential it may otherwise appear to be would apply, and go, in favor of the taxpayer. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 214D [since omitted]---Automatic selection for audit---Scope---Taxpayer had not filed its return for tax year 2015 within the date required---Date for filing the return was 21.01.2016---On that date the respondent-taxpayer properly filed an application under section 119 of the Income Tax Ordinance, 2001 ('the Ordinance') for extension of time---Commissioner did not respond to said request---On such basis, the department claimed that the respondent came within the ambit of section 214D---Validity---In the present case, section 214D would have applied if the Commissioner had, under section 119, extended the period for filing the return (subject to a thirty day condition) and the return was not filed within such extended period---Now, the fact of the matter was that the Commissioner never took any action on the application, which was otherwise properly filed, for extension---Subsection (3) of section 119 specifically requires the Commissioner to grant the extension in writing---Since section 214D had to be applied exactly, this meant that for purposes of this provision the refusal of the Commissioner also had to be in writing---In other words, any…

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