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CH. MUHAMMAD HUSSAIN AND OTHERS versus COMMISSIONER OF INCOME-TAX

Circular No. 5 of Sections 114, 120 and 177 of the Central Board of Revenue, dated 30 6 2003 General Clause Act (X of 1897), Section 24 Return under Universal Self Assessment under, subject to approval for selection of return for audit The carriage return shall be an order under section 1120 of section 1120 under section 114 of the Income Tax Ordinance 2001 and at the same time its recovery was found to be complete and its receipt was made by the Commissioner under section 120 (3). Acknowledgment was made if the notice was not issued. In clause (d) of section 177 of the Income Tax Ordinance 2001, there is a discretion to select any person for audit in respect of the category of persons listed in Section 177 of the Income Tax Ordinance 2001, its discretion over other clauses. Had happened Unless there is excessive use and abuse of powers, where there are wide-ranging word options granting express powers, there will always be a need for arbitrary structure for action under Section 177. The Commissioner of the Income Tax Ordinance, 2001, was bound to detail on the basis of his selection, give reasons for selection, mention the clause under which the return for audit was selected as a result of which the general Will face discrimination as it will be subject to scrutiny. Even before exercising its powers under section 177 of the Income Tax Ordinance 2001 on food and clothing, the Commissioner may, for the absence of specific provision of notice in the Act, for any reason in the order of election / notification Despite the absence, the examiner was obliged to give notice. The audit reflects the inappropriateness of the judicial mind by the Commissioner, rather it seems top advocate from Turbat lawyer