NORTHERN BOTTLING COMPANY (PVT.) LTD. INDUSTRIAL ESTATE, PESHAWAR versus FEDERATION OF PAKISTAN
Sections 120, 122, 177 [as amended by the Finance Act (XVI of 2010)] and the 214 Constitution of Pakistan, Article 199 Constitutional application for self-review under section 120 of the Income Tax Ordinance, Audit 2001 After more than one year of filing the tax declaration issued to the Assessment, it is required to submit a number of records / documents relating to the filing of the tax audit at the request of the Commissioner Petitioner pursuant to Section 214 (c). Rowe has the option of selecting a case for a tax audit held on the Federal Board of Revenue. ) In the Income Tax Ordinance, 2001, the Commissioner was not authorized to issue such notice. This unwanted notice was timely barred. And that according to the Federal Board issued circular dated 5-10 2009, the selection of a case for multiple tax years for a tax audit was illegal. After replacing section 177 of the Income Tax Ordinance 2001 under the Finance Act, 2010, the Commissioner ceased to be an authority. Instead of choosing a case for a tax audit, the cash notes used by the board on a random computer belt or on a parametric basis can be issued within the financial year in which the return was filed, but then the board Did not say that the circular (dated 15 10 2009) was deprecated. For the past tax years, the procedure for selecting cases was directed by the Board to the Commissioner Principals. The High Court accepted the constitutional application under the circumstances. \ R \ n \ r \ n
Related judgments — Peshawar High Court NWFP, 2013
