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MESSRS HARVEST TOPWORTH INTERNATIONAL THROUGH MEMBER, LAHORE versus DEPUTY COMMISSIONER OF INCOME TAX, LAHORE


Circular No. 7 2002, Articles 15 6 2002 Self-Assessment Scheme, 2002 (2002 2003), paragraph 9 (a) (ii) of the Supreme Court Rules, 1980, A. Twelfth Constitution of Pakistan (1973), Article 199 Constitution Petition to Appeal through the Supreme Court Impact Assessment Holiday Selection Grant submitted its returns under the Self Assessment Scheme, but the authorities filed their submissions for the total audit under Sections 61 and 62 of the Income Tax Ordinance 2001 The cases selected and issued by the inquiry were issued in para 9 (a) (ii) of the Self-Determination Scheme (2002) without the authority specified by the High Court authorities. As announced, was it against the High Court decision, under which paragraph 9 (a) (II) was declared the scheme without authorization, the Supreme Court granted leave of appeal ? The Supreme Court, while granting leave of appeal, did not postpone the decision of the High Court proceedings until the issuance of leave for appeal could be stayed until the order was approved by the Supreme Court. Without taking any specific order to stop the action, serious notice of the action was taken. For this reason the matters of ascension were similar to the facts as well as to the question of law, hence, the selection of the matters of ascension for the overall audit. Improper action was without legal action initiated by the authorities and the application was not allowed in situations without legal effect

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