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C.I.R., (LEGAL), R.T.O., RAWALPINDI versus WASEEM IQBAL ANSARI

Selection of Trial for Audit Section 177 (4) The first appellate authority, following the High Court's decision, declared it unlawful that no notice was issued to the taxpayers before the selection of the case for audit. There can be no further action. The department said there was no law requiring the issuance of notice before the selection of the case for audit. And there is a great need to issue notices before the audit by the Supreme Court of Pakistan and as such, the judgment referred to the first appellate authority's judicial decision by the department cannot be benefited. The High Court, which held that when relying on the decision of the Supreme Court of Pakistan, a pre-selection notice was required to be read only if no clause was included in the law regarding the issuance of this notice. The nature of the action can be taken only after confronting it with an action that is detrimental to one's interests. Many of the findings of the High Court may have to follow the requirements of the first Selection Notice which led to the finding of the Appellate Authority earlier. The appellate tribunal also rejected it because it was disputed and had no power to appeal. \ R \ n

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All Inland judgments of 2011 →

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