CELLANDGENE PHARMACEUTICAL INTERNATIONAL vs The FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S — 2022 PTD 1464 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1464 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: CELLANDGENE PHARMACEUTICAL INTERNATIONAL vs The FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 177---; 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

CELLANDGENE PHARMACEUTICAL INTERNATIONAL VS The FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.177---audit---Scope---Petitioner assailed its selection for audit vide impugned notice on the premise that the selection did not fulfill the criteria of S.177(7) of the Income Tax Ordinance, 2001---Contention of petitioner was that there were no reasonable grounds to call for the audit since a similar exercise was carried in respect of a period preceding the period denoted vide the impugned notice---Validity---Obligation of a person to pay the correct quantum of tax meant that a vested right had accrued to the State to examine the books of the taxpayer since the audit of accounts was the most effective way of determining the correct tax liability---Selection of petitioner for audit in respect of previous tax years did not preclude the department from initiating audit proceedings for a subsequent year, especially in view of S.177(7) of Income Tax Ordinance, 2001---No case was set forth to suggest that the grounds invoked for audit were not reasonable---Case of the petitioner was not that any vested constitutional rights had been infringed by its selection for audit---Constitutional petition was dismissed.

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