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.

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