COMMISSIONER INLAND REVENUE vs MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Ss — 2022 PTD 1806 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1806 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Ss

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

COMMISSIONER INLAND REVENUE VS MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Ss.177 & 122---audit---amendment of assessment---Non-issuance of audit report---Effect---Department invoked Reference jurisdiction of the High Court against the order passed by appellate Tribunal---Validity---Respondent was selected for audit and the department had every right to conduct such an exercise, within the remit of the law---No audit report was issued to the respondent containing audit observations---Reasonable opportunity of hearing was not provided to the respondent---Such was done considering the time constraint for completion of audit proceedings---Conduct of the department, subjecting a taxpayer to arbitrary adversarial orders merely to circumvent the constraints of limitation, could not be appreciated---Reference application was dismissed.

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