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AMSON VACCINES PHARMA (PVT.) LTD. versus COMMISSIONER OF INCOME TAX

Sections 120 (3) and 122 Constitution of Pakistan (1973), Article 199 Constitution Petition Alternate Opportunity Opportunity Exhibition Mode The Petitioner Company submitted its Income Tax Statement under the Self Assessment Scheme but the matter was selected for total audit. Was. Prior to selecting the case for a total audit, no showcase notice was issued by the authorities regarding the validity law, there was no clear arrangement on which to file a cause of action. I was suggested. In each case, it was not desired that the applicant should be informed of the fact of his case being selected and hence the applicant was given and the applicant applied to exclude the matter from the audit. After considering the grounds for removal from the application, the Commissioner rejected that such application was a substantial compliance with the principles of Natural Justice I. After investigation, the applicant's income was estimated. Submitted to the appellate commissioner and then referred to the appellate tribunal before the High Court, the order of assessment I appealed against, the case that the right to request the applicant was chosen incorrectly. The applicant had an appropriate remedy for the audit, in the provisions of Article 199 of the Constitution, the phrase used was a proper remedy and there was no immediate remedy It may be true that the applicant had no immediate remedy but It had a fair treatment of challenging the order before the appellate forums. After evaluating the order, the final constitutional application was dismissed famous supreme court advocate from Shaheed Benazirabad lawyer