COMMISSIONER OF INLAND REVENUE vs SUPER FINE INDUSTRY S — 2021 PTD 2149 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 2149 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: COMMISSIONER OF INLAND REVENUE vs SUPER FINE INDUSTRY S
Subject matter: Tax & Customs
Provisions referred to: S. 177; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COMMISSIONER OF INLAND REVENUE VS SUPER FINE INDUSTRY S.177 [as amended]---Audit---Scope---Applicant assailed order passed by Appellate Tribunal whereby it had declared the selection of taxpayer's case for audit under S.177(4) (a) & (d), Income Tax Ordinance, 2001, as illegal---Validity---High Court, with the consent of parties, sent the case to the department for complying with the directions of Supreme Court given in 'Chairman, FBR and others v. Idrees Traders and others' reported as 2012 PTD 693 wherein department was directed to follow the policy in letter and spirit and to provide sufficient opportunity of hearing to the taxpayer---Reference application was disposed of accordingly.

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