Law: Income Tax Ordinance, 2001

Section: 177,177(4)(d)

Income Tax Ordinance (XLIX of 2001)---S.177(4)(d)---Audit---Selection of case by the Commissioner of Income Tax under S.177(4)(d) of the Income Tax Ordinance, 2001 in the absence of criteria laid down by the Central Board of Revenue 'for selection of any person's income tax affairs for audit'---Validity---Order amended by the Taxation Officer for the tax year, 2007, under S.122(1)(5) of the Income Tax Ordinance, 2001 was without any lawful authority which was quashed as well as annulled by the Appellate Tribunal and order passed by the First Appellate Authority was vacated. 1992 PTD 1; 2000 PTD 2407 (Kar. H.C); 2004 PTD 330; 2006 PTD 2691; 1989 PTD 460; 1991 PTD (Trib.) 786; 1994 PTD (Trib.) 1034; 1997 PTD (Trib.) 73 and 2003 ITA No. 189/LB of 2007 ref. 2009 PTD 1507 rel. ORDER This appeal for the tax year 2007 is directed at the instance of the taxpayer-appellant against the order passed by CIT(Appeals) Gujranwala dated 23-5-2009. 2. The impugned appellate order has been assailed on the following legal as well as factual grounds:-- 1) That the orders passed by the lower authorities are bad in law, against the facts and contrary to the circumstances of the case. 2) That selection of the case for audit under subsection (4) has been made by the learned Commissioner without fulfilling the requirements of the provisions of section 177 of the Income Tax Ordinance, 2001 as, such, that is illegal, void ab initio. Thus, selection of the case has been made by the Taxation Officer without any lawful jurisdiction. 3) That selection of the case has been made without mentioning the relevant clause of subsection (4) of section 177 of the Income Tax Ordinance, 2001. Thus, selection of the case by the Taxation Officer for audit is without any lawful authority. 4) That as the reasons advanced by the Taxation Officer for selection of the case are not definite, being based to fish out evidence from the record of the appellant to burden the taxpayer with a huge illegal tax demand, which act is not maintainable in the eye of law. 5) That the Taxation Officer has fallen in grave error to amend the already completed assessment in terms of section 122(1) read with subsection 5 of the…

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