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Income Tax Ordinance 1979 Section 59 Self Assessment Scheme, (1991 1992), Para 4 (ii) Constitution of Pakistan (1973), Article 199 Assessment was selected for total audit to estimate the income of any establishment. The constitutional jurisdiction of the court should include an inquiry into the fact that the Department of Income Tax is a field that should be investigated by its officers. Such an inquiry cannot be examined by the High Court under its constitutional jurisdiction if it is genuinely inconvenienced by the assessment made by this department so it can benefit from the available treatment. Under the Income Tax Ordinance, the constitutional application of 1979 was not the only remedy that could be used to remedy the complaints of the SC.

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