Law: Income Tax Ordinance, 2001

Section: 177,122(1),122(5)

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss.177, 122(1) & 122(5)-C. B.R. Circular C.No.1(1) S. (ITAS)/2004 dated 11-6-2004---C.B.R. Circular C.No.1 (1) S. (ITAS)/2004 dated 28-7-2004---Audit---Department contended that assessee was not justified to challenge the selection of the case because said issue did not arise out of order of First Appellate Authority---Validity---Ground of appeal before First Appellate Authority was "that the order under Ss.122(1) & 122(5) of the Income Ordinance, 2001 was bad in law and against the facts of the case" which covered the illegality of the order---Even otherwise, any legal objection that went to root of the case could be raised at any stage---Issue regarding selection of the case for audit went to the very root of the case, the assessee could not be debarred from raising such issue as the same had arisen out of the order---Said specific issue was challenged before the First Appellate Authority who had dealt with the matter while deciding the additional ground filed by the assessee---Objection raised by the Department was over-ruled by the Appellate Tribunal for the reason that the same was a legal issue and could be raised at any stage of the proceedings and had clearly arisen out of the order of First Appellate Authority. 1967 PTD 339; PLD 1976 Lah. 547; 2000 PTD 359; 2006 PTD (Trib.) 1778; 2008 PTD (Trib.) 397 and 2009 PTD (Trib.) 1136 rel. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 177 & 122(5)---Audit---Action under S. 177 of the Income Tax Ordinance, 2001 whether appealable---Objection raised by the Department about non-appealability of action under S.177 of the Ordinance was unfounded and misconceived---Assessee had challenged the amendment order made under S.122(5) of the Income Tax Ordinance, 2001 which had been passed in pursuance of selection of case for audit---Amendment order issued under S.122(5) of the Income Tax Ordnance, 2001 stood on an illegal foundation and the same was liable to be annulled for order which was built on an illegal foundation was equally illegal and unsustainable in the eyes of law---Any superstructure raised on an illegal foundation would crumble and be set at…

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