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MIAN KAMAL ANWAR, SARGODHA ROAD FAISALABAD versus INCOME TAX APPELLATE TRIBUNAL, LAHORE

Income Tax Ordinance 1979 Sections 59 and 136 (1) CBR Circular No. 1 (3) DT 14/91, Dated 1 4 1991 Selection of Case for Cell Assessment Scheme Audit, Selection of Case under Audit 5 4 1991 Subsequently, through the Central Board of Revenue dated 14/91 in the Scheduled Circular No. 1 (3) dt 14/91, the Central Board of Revenue of Legal Status in 1991 dated the authorities to the selection of cases till 5 cases 1991. Was directed to shape but overall the matter of Essex was selected. 10 4 Such an election, audited on 1991 review, was a clear violation of the direction issued by the Central Board of Revenue, which was the largest agency in collecting revenue, the Central Board of Revenue's Income Tax Ordinance, 1979. Was given the option to create a Self Assessment Scheme. Each of the guidelines issued by the Board to promote the Self Assessment Scheme for each assessment year was to be read as part of the scheme; no deviation from the Revenue Authorities could be seen with this review. Under the circumstances the audit was set aside list of advocates from Dandot lawyer