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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. 206; 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

PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss.177(1) & 206---Selection for audit---Discretion of Commissioner---Authority of Federal Board of Revenue (FBR)---Scope---FBR is vested with no authority or jurisdiction under S.206 of Income Tax Ordinance, 2001, to control discretion vested in Commissioner under S.177(1) of Income Tax Ordinance, 2001.

Other judgments reported in 2022 PTD

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