ASIAN FOOD INDUSTRIES LIMITED vs FEDERAL BOARD OF REVENUE Ss — 2022 PTD 1069 LAHORE-HIGH-COURT-LAHORE

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ASIAN FOOD INDUSTRIES LIMITED VS FEDERAL BOARD OF REVENUE Ss.114, 120, 122, 174 (3) & 177---Sales Tax Act (VII of 1990), Ss.11 & 25---Constitution of Pakistan, Art. 199---Constitutional petition---Change of opinion---Scope---Dispute was with regard to concept of “Change of opinion” as show cause notice issued under S.65 of Income Tax Ordinance, 1979 (since repealed) was not applicable for a show-cause notice under S.122 of Income Tax Ordinance, 2001 and S.11 of Sales Tax Act, 1990---Validity---No occasion for 'change of opinion' could arise under scheme of existing Income Tax Ordinance, 2001, as return filed under S.114 of Income Tax Ordinance, 2001, was taken to be an assessment order under S.120 Income Tax Ordinance, 2001, for all purposes, without application of mind by any officer/authority---After filing return, record supporting declarations in return, was to be kept by taxpayer for six years under S.174(3) of Income Tax Ordinance, 2001, which could be called for audit under S.177 of Income Tax Ordinance, 2001, to verify declarations in the return and could ensure compliance of different provisions under Income Tax Ordinance 2001---Person registered under Sales Tax Act, 1990 was obliged to make declaration of taxable supplies in tax period and was authorized to adjust input tax paid from amount due as output tax, while filing the return---Such declarations were subject to audit under S.25 of Sales Tax Act, 1990 and consequent proceedings under S.11 of Sales Tax Act, 1990--- Provisions of S.11 of Sales Tax Act, 1990, could be invoked in absence of audit also, if tax due on supplies was not paid, short paid, wrongly adjusted or refunded etc., which in the matter of petitioners, assertively, was non-payment of further tax--- Taxation Officer applied its conscious mind for the first time on the issue of charging further tax under facts and circumstances of the case, therefore, law on 'change of opinion' was inapplicable---High Court declined to interfere in impugned show-cause notice in question---Constitutional petition was dismissed, in circumstances.

ASIAN FOOD INDUSTRIES LIMITED vs FEDERAL BOARD OF REVENUE Ss — 2022 PTD 1069 LAHORE-HIGH-COURT-LAHORE

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