SADAR ANJUMAN-E-AHMEDIA THROUGH GENERAL ATTORNEY versus COMMISSIONER OF INCOME TAX (AUDIT DIVISION), FAISALABAD
Section 177 (4) Constitution of Pakistan (1973), Article 199 Constitutional application for selection of Income Tax Assessment Audit Implementation Petitioners assessed the income tax and issued the Commissioner Income Tax for selection of audit of their cases. Was saddened by the notice taken. The parameters set forth in Sections 177 (4) (a) (b) (c) and (d) of the Income Tax Ordinance, 2001, had jurisdiction over which there was no signatures for selection of a person for audit. The existence of such a jurisdiction must determine the basis before the use of such power. Applying such discrimination only after the applicant's hearing and providing the opportunity to prepare substances to dispose of the case. Can be made, which can only be requested on an individual matter under which the applicant has raised an objection. If the jurisdiction to issue such notice is challenged then it will need to be decided by the Speaking Order, then the question of jurisdiction will be addressed before it is decided and decided. Before the Commissioner initiated the process of audit interference in the matter, refused to dismiss the notices under section 177 (4) of the Income Tax Ordinance 2001, however, applicants would be welcome to respond and Includes the freedom to raise objections but is limited to the absence of jurisdiction by entering their answers. After giving the applicants the appropriate opportunity to be heard, such objections must be decided by the order of speaking and the decision must be made before such decision. According to the audit petition
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