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ASHRAF ENGINEERING CORPORATION versus COMMISSIONER OF INLAND REVENUE, RTO, LAHORE

Sections 177 (4) and 122 (1) / (5) FBR Letter C No. 4 (7S) ITP / 2009 Dates 9 1 2010 Audit Tax Year 2008 Taxpayers said the Federal Board of Select this case Sheer was illegal and illegal. The Department of Revenue was directed to stop the audit proceedings initiated in connection with the tax year 2008 but the department did not follow the directions that the validity case for audit was selected on 20 1 2009 and it Prior to the Board's action was finalized on 30 4 2009. s Circular through which the field was instructed that corporate cases and AOPs cases were selected for audit by random ballot for tax year 2008 and for tax year 2008 on any other basis. Audit matters may be closed. These guidelines will apply to audit cases of selected cases on a number of grounds other than a random ballot of 2008, in which case the action was pending on the date the board received the instruction, in which case the proceedings could be closed. In the date where the proceedings were pending, the Board's circular was received but in the present case this was not the case as the proceedings were finalized on 4-4 2009 before the Taxation Officer informed the Board of Directors on 2010 1 2010. And the taxpayers claimed this appeal. The evaluation process was a continuation and the policy adopted by the board applied to the issue. And the Supreme Court directed that they adhere to the policy guidelines in accordance with the letter and spirit and excluding individual cases does not equate to discriminatory treatment which is not allowed by the taxpayer's arguments to appeal the tribunal.

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• AMTEX (PVT.) LTD. v. CIR (LEGAL DIVISION), R.T.O., FAISALABAD 2014 PTD 544
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• COMMISSIONER INLAND REVENUE, RTO, RAWALPINDI v. GONDAL CNG STATION, SATELLITE TOWN, RAWALPINDI 2014 PTD 589
• RAZA APPARELS, FAISALABAD v. CIR, RTO, FAISALABAD 2014 PTD 600

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