Sections 177 (4) (a) (d) and 122 (1) (5) FBR Circular No. 4 (7S) ITP / 2009 Date 9 1 2010 Audit Tax Year 2008 Audit by Commissioner Income Tax (Audit) Choosing a Case for (Circular No. 4 (7S) ITP / 2009) Prior to the instructions issued under Article 9, 2010, the taxpayers claimed that the selection of the case by the Income Tax Commissioner (Audit) was illegal. And is disallowed because the federal board has the authority to select this case. The first appellate authority, the Commissioner, concluded that the Deputy Commissioner's action to amend the assessment based on the selection of the case for audit by Commissioner Income Tax (Audit) was without jurisdiction, its jurisdiction The Federal Board of Revenue has. , Which selects the corporate and AOPS case, was not legally sustainable in the eyes of the law. And the approved amended order was declared as initiating, illegal and illegal, and the department canceled that taxpayers were selected for audit on a date before the date on which the board received administrative instructions. The Commissioner was authorized to select the case for audit. Under Section 177 (4) (1) and (D) of the Income Tax Ordinance, the Circular No. 4 (7S) ITP / 2009 dated 9/1 2010, the Valedictory Federal Board of Revenue directed the formation of the field. At a meeting of the 11/11 2010 meeting reported by the Minutes, a random audit of tax year 2008 cases was held to audit corporate cases and OPS cases, on any other basis for the tax year 2008. Audit matters may be closed and matters may be closed with evidence or evidence
