OMV PAKISTAN EXPLORATION versus COMMISSIONER OF INLAND REVENUE
Section 177 [such as amending the Finance Act (XVI of 2010)] and the selection of constitutional Pakistan, Arts 25 and 199 constitutional application tax audits by the self-reviewing case commissioner Inland Revenue to provide applicants' records / books Issuance of notice to the applicant regarding the relevant tax year for conducting the tax audit was to select the case for tax audit held in the Federal Board of Revenue on the basis of section 214 (c) of the Income Tax Ordinance 2001 Option, thus the Commissioner could not issue such. Notices by the Board without prior selection of its case. And that Article 177 and 214 (c) of the Ordinance violated Article 25 of the Constitution. Accurate tax audit means that the auditing office will have to re-evaluate the books, vouchers and records prepared by the taxpayer commissioner. If anyone doubts that the Finance Act, 2010, as amended by Section 177 of the Ordinance, was obliged to state its reasons before seeking records / documents, as it intended and objected. Should be discussed in advance. Section 120 of section 177 of the Ordinance may be decided by reference. No reviews can be verified by confirming the corresponding estimates. The provisions of Section 177 of the Ordinance 2001 are neither vague nor discriminatory nor its object is to frustrate the Self-Assessment Scheme, to monitor the Session 214 (c) tax system of the Income Tax Ordinance 2001, but to the Federal Board Also not to allow the person to record the records were two independent sections of section 177 and 214 (c) of the ordinance and not subject to the principles of section 214 (c) section 177.
