Law: Income Tax Ordinance, 2001

Section: 61,62

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)----Ss. 61 & 62---C.B.R. Circular No. 7 of 2002, dated 15-6-2002---Self-.Assessment Scheme, (2002-2003), para. 9(a)(ii)---Supreme Court Rules, 1980, O.XIII---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Total audit case---Selection---Grant of leave to appeal by Supreme Court---Effect---Assessees filed their returns under Self-Assessment Scheme but authorities selected their cases for total audit and notices under Ss. 61 and 62 of Income Tax Ordinance, 2001, were issued---Plea raised by assessees was that para. 9(a)(ii) of Self-Assessment Scheme (2002-2003) had been declared as without lawful authority by the High Court---Contention of authorities, was that against of High Court, whereby para. 9(a)(ii) of the Scheme was declared without lawful authority, Supreme Court had granted leave to appeal---Validity---Supreme Court while granting leave to appeal did not suspend the of High Court---Proceedings could not be stayed on the issuance of leave to appeal unless the order appealed from stood suspended-Supreme Court had taken very serious note of putting the proceedings at halt without any specific order of stay of proceedings---Cases of assessees were similar on facts as well as on question of law, therefore, selection of cases of assessees for total audit was improper---Proceedings initiated by the authorities were without lawful authority and with no legal effect---Petition was allowed in circumstances. Messrs Sahib Textile Ltd. v. Federation of Pakistan 2004 PTD 1 fol. JUDGMENT SYED HAMID ALI SHAH, J.---By this single judgment Writ Petition No.10721 of 2005 titled "Messrs Harvest Topworth International v. Deputy Commissioner of Income Tax and 2 others", Writ Petition No.10868 of 2005 titled "Messrs Family Food Industry v. Taxation Officer and another", Writ Petition No. 10870 of 2005 titled "Messrs Nawab Din and sons v. Taxation Officer and another", Writ Petition No. 11771 of 2005 titled "Messrs Hamsafar TPR Sle v. Federation of Pakistan and 4 others" and Writ Petition No. 12179 of 2005 titled "Mian Muhammad Jehangir v. Federation of Pakistan and 5 others" are decided as common questions of law…

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