Law: Income Tax Ordinance, 2001

Section: 177,177(1)

Law: General Clauses Act, 1897

Section: 24A

(a) Income Tax Ordinance (XLIX of 2001)----S. 177(1) (prior to its substitution by Finance Act (II of 2004)---General Clauses Act (X of 1897), S. 24-A---Selection of case for total audit---Essentials---Commissioner of Income Tax while passing such order would have to assign specific reason having regard to the factors specified in S.177(1) of Income Tax Ordinance, 2001---Reasons for selection of case would be given by Commissioner himself and should be contained in the order itself---Subsequent assignment of reason by any other officer would not satisfy requirement of law---Principles. (b) General Clauses Act (X of 1897)--- ----S. 24-A---Order devoid of reasons---Validity---Such order would be arbitrary, for which there was no room in the realm of rule of law and good governance. (c) Practice and procedure--- ----Things should be done, as they are required to be done in law or not at all. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---After hearing the learned advocates for the parties on 16-11-2005, this petition was allowed by a short order in the following terms:-- "(1) The impugned order passed by the Respondent under section 177 of the Income Tax Ordinance, 2001 dated 29-4-2004 is violative of the conditions contained in section 177 of the Income Tax Ordinance, 2001. (2) The impugned order in respect of the petitioner passed under section 177 of the Income Tax Ordinance, 2001 is hereby quashed. (3) The respondent is directed to drop all proceedings against the petitioner in pursuance of order passed under section 177 of the Income Tax Ordinance, 2001 for tax year, 2003. The above directions are confined to the petitioner only and it shall not be applicable to any other person who has not assailed that order. The respondent shall be at liberty to pass any fresh order in accordance with the conditions contained in section 177 of the Income Tax Ordinance if still permissible under the law." These are the detailed reasons in support thereof. The relevant facts are that the petitioner is a Private Limited Company. The current income tax jurisdiction in respect of petitioner is with Circle A-02, Companies Zone-III, Karachi. The Commissioner of Income Tax Companies…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492