PAKISTAN TOBACCO COMPANY LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss — 2022 PTD 1574 ISLAMABAD

Case information

Citation: 2022 PTD 1574 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: PAKISTAN TOBACCO COMPANY LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: S. 177; S. 214-C; 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

PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss.177(1) & 214-C---audit---Selection powers---"Commissioner" and "Federal Government"---Distinction---Object of vesting audit selection powers in Commissioner under S.177(1) of Income Tax Ordinance, 2001 are different from the object of vesting audit selection powers in FBR under S.214-C of Income Tax Ordinance, 2001---Exercise of powers by Commissioner under S.177(1) of Income Tax Ordinance, 2001 are always on subjective basis in view of an individual taxpayer's returns and history of compliance or non-compliance with provisions of Income Tax Ordinance, 2001---Exercise of audit selection powers by Federal Board of Revenue (FBR) under S.214-C of Income Tax Ordinance, 2001, are meant to be exercised on an objective basis for larger policy purposes.

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