| Citation(s) |
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| 2025 SLG 3039 2025 SLD 3039 = (2025) 132 TAX 27 |
Writ Petition No. 799 of 2023 decided on 26.03.2025
Present: Muhammad Azam Khan, J.
Mr. Wasim Abid and Abuzar Salman Khan, Advocates for the Petitioner. Mr. Tabar Afzal, Proxy counsel for the
Respondent. Date of hearing: 27.02.2025
PAKISTAN TELECOMMUNICATION COMPANY LIMITED
VERSUS
COMMISSIONER INLAND REVENUE AUDIT-II, ETC.
Law: Income Tax Ordinance, 2001
Section: 74, 177, 214(C)
Law: Constitution of Pakistan, 1973
Section: 4, 18, 25
INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)
Sections: 74, 177, 214C & Clause (105) of Part IV of Second Schedule -
Circular dated 21.07.2022 issued by FBR - Constitution of Pakistan, 1973,
Articles 4, 18 & 25 - Tax year - Audit - Selection for audit by the Board - Commissioner Inland Revenue (Respondent No. 1) issued notice u/s 177 wherein it was informed that Respondent No. 1 intended to carry out an audit of Tax year 2018, therefore, information listed in the impugned notice be provided to the Respondent No. 1 - Validity - Challenge to - Filing of constitutional petition in High Court by the petitioner - Maintainability -