PREMIER INDUSTRIAL CHEMICAL MANUFACTURING CO. versus COMMISSIONER INLAND REVENUE
Section 8 Federal Board of Revenue Rules, 2007, R3 Income Tax Ordinance (XLIX of 2001) Section 214c Sales Tax Act (VII of 1990), Section 72b Federal Excise Act (VIII of 2005), Section 42b Constitution, Article 199 Delegation of functions and powers was issued by the Federal Board of Revenue Letters regarding the details of the parameters for selection of audit taxpayers and was signed and signed by the Chief (Taxpayer's Audit) There was no Federal Board of Revenue approval nor any specific notification. Releasing the authority to assign powers under audit provisions in favor of the Federal Board of Revenue Council (Audit) Council, assuring the High Court that on the resumption of the audit process, the Federal Board of Revenue will consider the question of delegation. Permit constitutional application accordingly \ r \ n
Related judgments — Lahore High Court Lahore, 2013