Law:

Section:

Income Tax Ordinance (XLIX of 2001)-------S. 177(4)---Constitution of Pakistan, Art.199---Conduct of audit---Letters issued to appoint or authorize auditors---High Court by two orders, directed to issue letters for appointment of auditors---Validity---Supreme Court set aside the order of the High Court and observed that without availing departmental remedies, filing of constitutional petition was not appreciable; and if the letters had not been withdrawn, reasons should be assigned; and after providing opportunity to the taxpayers, it be clearly pointed out to them that their cases were not covered under the Policy and they could apply afresh, if need be---If the department intended to proceed, then sufficient opportunity be given to the taxpayers to put up pleas so that no prejudice could cause to them in any manner---Said conclusion having been conceded to by all the counsel, appeals were disposed of accordingly. Commissioner of Income Tax v. Messrs Eli Lilly Pakistan (Pvt.) Ltd. 2009 PTD 1392 = 2009 SCMR 1279 rel. Syed Arshad Hussain Shah Advocate Supreme Court, M.A. Zaidi, Advocate-on-Record for Appellants (in C.As. No. 1306 to 1327 of 2009). Muhammad Ilyas Khan, Senior Advocate Supreme Court for Appellants (in C.As. 1427 to 1480 of 2009, 1068 to 1088 of 2010, 1097 to 1101, 1124, 1132 to 1135, 1141 to 1146 of 2010, 1113 to 1118, 1126 to 1131 of 2010, 1102 to 1104, 1106 to 1107 of 2010). Sirajuddin Khalid, Advocate Supreme Court and Faiz-ur-Rehman, Advocate-on-Record for Appellants (in C.As. 1426 of 2009, 204 of 2010, 1208 to 1209 of 2010, 1222 of 2010 and 1474 of 2009) Mian Yousaf Umar, Advocate Supreme Court (in C.As. 1108 to 1112 of 2010, 1119 to 1123 of 2010, 1136, 1140 of 2010, 1147 to 1148 of 2010, 1069, 1090 to 1096 of 2010). Faiz-ur-Rehman, Advocate Supreme Court for Respondents (in C.As. Nos. 1307 of 2009, 1309 to 1316 of 2009). Asghar Kharal, Advocate Supreme Court for Respondents (in C.As. Nos. 1428 to 1429 of 2010, 1432 of 2010, 1220 of 2010). Mian Ashiq Hussain, Advocate Supreme Court and Faiz-ur-Rehman, Advocate-on-Record for Respondents (in C.As. Nos.1430 of 2009, 1480 of 2009). M.A. Zaidi, Advocate-on-Record for Respondents (in C.As. Nos.…

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