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MOHSIN RAZA versus CHAIRMAN, FEDERAL BOARD OF REVENUE


Section 177 Constitution of Pakistan (1973), Arts 199 and 25 Audit Commissioner of Constitutional Application Selection of Cases for Audit by Law and Procedure Criteria were reviewed, the Commissioner of Income Tax could not select the case for audit, Unless standards are provided. The terms of section 177 (1) of the Income Tax Ordinance 2001 were presented by the Federal Board of Revenue because the Commissioner could select cases for audit in addition to the selection of the audit listed in section 177 (2). , 2001 but he could not select cases for audit in alternative or in isolation case, selection of cases that violated such procedure was unlawful in advance of the case for which the audit was selected. The notice was of considerable importance, and the absence of such cases was sufficient. Sending letters to the Assessment by the Department regarding selection of cases for audit, beyond any legal justification, High Court, NC, Constitutional petitions accepted and unclean orders approved by Commissioner Income Tax (Audit) The release of the legal aid was announced without any legal influence, the High Court directed the Federal Board of Revenue to set standards. Compliance with the mandate of Section 177 of the Income Tax Ordinance 2001, followed by reference to the income tax matters of a person who initiates the proceedings of the DW who falls within the said criteria while ensuring that the same People should be treated equally. The selection and randomization of cases for audits based on Article 25 of the Constitution and serious selection resulted in random

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