WORLD TELECOM LIMITED, LAHORE versus COMMISSIONER INLAND REVENUE (APPEALS-I), LAHORE
Third Schedule Table II, Senior Nos. 2 (i) and (ii) Sales Tax Act (VII of 1990), Sections 8 (2), 25, 32A and 72B disallow the distribution of input tax adjustment by a registered person After a special audit of Assisi's records was approved by the Federal Board of Revenue Validation Board, after the pass notice and re-review order was passed by the Deputy Director, Intelligence and Investigation FBR. Was able to select individuals for tax affairs audits. The Belt Special may register the records of the registered person under Section 25 of the Inland Revenue Sales Tax Act 1990 or the Chartered / Cost Accountant appointed by the Board by notification under Section 32A shall not have it. Did not obtain a record of the Assisi's, nor about it. An officer is authorized to conduct his audit. Imported audit of 4CC records by such Director, even though approved by the Board, is contrary to the mandatory provisions of Section 25 of the Sales Tax Act 1990, without the consent of the Commissioner or any officer. When it was breached, it was without any jurisdiction to go to that level \ r \ n
