WELCON CHEMICALS (PVT.) LIMITED THROUGH CHIEF EXECUTIVE versus CENTRAL BOARD OF REVENUE, ISLAMABAD THROUGH CHAIRMAN, C.B.R. AND 3 OTHERS
Sections 114 (1), 120 (1) (B) (3) and 177 (1) of Circular No. 5 of the Central Board of Revenue Circ 2003, dated 30 2003 2003 Constitution of Pakistan (1973), Article 199 Returns under constitutional application \ Issuance of notice of selection of return for audit without first hearing test in view of the principles laid down in the case of Universal Self Assessment Scheme Ch. Muhammad Hussain (2005 PTD 152) Constitutional petition accepted and unwanted notice It was dismissed as an outlaw. During the legal jurisdiction observation that the Commissioner of Income Tax can initiate proceedings after meeting the legal requirements \ r \ n
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