Law: Income Tax Ordinance, 2001

Section: 120,120(1)(A),177(7)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XLIX of 2001)--- ----S. 120(1)(A) [as inserted in 2005]---Provision of S. 120(1)(A) having been inserted in 2005, cannot be considered as retrospective. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 177(7)-Audit---Provision of S.177(7), Income Tax Ordinance, 2001 deprives the department from issuance of notices in respect of the earlier years after having proceedings in respect of the subsequent year. (c) Income Tax Ordinance (XLIX of 2001)---S. 177---Constitution of Pakistan (1973), Art.199---Constitutional petition---Maintainability---Audit---Initiation of the proceedings against notice under S.177 of the Income Tax Ordinance, 2001 was not enough for invocation of constitutional jurisdiction under Art.199 of the Constitution. I.C.A. No.125 of 2007, decided on 10-9-2008 fol. ORDER KHAWAJA FAROOQ SAEED.---This order will dispose of W.Ps. No.4114 and 4115 of 2008 as common questions of law and fact are involved in these petitions. 2. Through this writ petition indulgence of this Court is sought for declaring the notices under section 177 of the Income Tax Ordinance, 2001 to be as unlawful and against the powers of the income tax authorities. 3. Learned counsel for the petitioner detailed the facts of the case by, inter alia, mentioning that notices under section 122(5) were issued earlier in respect of the one year. However, subsequently, through another notice, tax years, 2005, 2004 and 2003 were also included showing the intention that the department wants to audit the assessment finalized under section 120 of the said Act. 4. For the years, 2003 and 2004 since the provision in terms of section 120(1)(A) was inserted later in…

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