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MUHAMMAD UMER versus COMMISSIONER INCOME TAX, KARACHI


Selection of Case for Audit of Section 177 (4) The scope of Section 177 (4) of the Income Tax Ordinance 2001 provides that a person may be selected for audit of his income tax matters relating to certain provisions of section 177. Will It has been mentioned that the return of income will be selected for audit but the only thing mentioned is that the selected persons can be subjected to income tax audit by the Commissioner. Even in cases where a return or statement is not filed, someone may be selected for audit of income tax matters provided the conditions are met.

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