Law: Income Tax Ordinance, 2001

Section: 177

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)---S. 177---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Selection of case for audit---Revenue was to disclose criteria/reasons for selecting the cases of assessees for the purpose of audit---If the returns had been revised and payment had been made by the assessee, no further action shall be taken against the assessee. Civil Petitions 1962 to 2205 of 2005 fol. JUDGMENT NASIM SIKANDAR, J.---Learned counsel appearing for the revenue states and I will agree that the issues in hand already stand resolved by the Hon'ble Supreme Court of Pakistan earlier raised in identical Civil Petitions 1962 to 2205 of 2005. 2. The operative part of the order of Hon'ble Supreme Court of Pakistan, dated 1st March, 2006 reads as under:-- "In view of the above arrangement between the parties, the appeals are disposed of with consent, consequently, the portions of impugned judgment…

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