AMJAD QADOOS versus CHAIRMAN NATIONAL ACCOUNTABILITY BUREAU (NAB) ISLAMABAD
Section 227 (2) (3) of the National Accountability Ordinance (XVIII of 1999), a Section 3 tax officer, has been accused by the National Accountability Bureau (NAB) of illegally investigating / prosecuting a tax officer. The approval of the Federal Board of Revenue was required. ()) In the Income Tax Ordinance, 2001, the actions taken by the Federal Board of Revenue officials were protected to such an extent that no inquiry was initiated against such officers in relation to these official functions without the board's permission. Can be Officials of the Income Tax Department or any other agency, in their official capacity to pursue the legislative objectives that gave them the authority to do so, should take such steps, however, such protection Can only be extended. Legitimate work That is, work that was done in good faith, in the interest of the State and not for acts that were allegedly illegal, where a tax officer allegedly worked was illegal, such as forgery. And issuing / authorizing counterfeit tax returns, then such protection was not available and NAB officials would not need to seek permission from the Federal Board of Revenue before launching an investigation into such officer behavior.