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MESSRS SYED BHAIS (PVT.) LTD. THROUGH DIRECTOR versus CENTRAL BOARD OF REVENUE, ISLAMABAD

Sections 114, 120 and 177 Constitution of Pakistan (1973), Article 199 Review of Constitutional Appeal Self-Assessment Case Selection for Total Audit The assessor had self-assessed his income and submitted tax declarations accordingly but authorities Matters were selected for total audit. , The authorities issued on the basis that the return of the Income Tax has become an assessment order under the provisions of Section 120 of the Income Tax Ordinance 2001, thus, without any standard of the Central Board of Revenue, the selection of cases for a total audit. Can't be done. The legal status of the reviewers was chosen under section 177 (4) of the Income Tax Ordinance 2001, therefore, the Commissioner had to disclose the reasons that, when selecting the cases for audit, the provisions of clause (a) (D) The selection of cases for section 17 audit of section 177 (4) of the Income Tax Ordinance, 2001, was open to exemption only when the gold involved in each election was biased; financially or unfairly. Behavior encountered There was no element of prejudice or wealth or was supported by the Assessments Taxpayers legally and morally bound That he / she should make a valid declaration of income to his / her return taxpayers, while filing the return, a declaration was issued under section 114 (2) (b) of the Income Tax Ordinance, 2001, with respect to other The details related to the record were made, instead the correct statement was made and the record was maintained according to the declaration, no prejudice was made when the taxpayer was selected. Audit, if he made the correct statement and to maintain the record as per the declaration best advocate from Mamu kunjan lawyer