COMMISSIONER INLAND REVENUE vs MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION S — 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 S
Provisions referred to: S. 177---

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 S.177---audit---Issuance of audit report---Opportunity of hearing---Scope---Statutory scheme of audit cannot be short-circuited by ignoring the mandate of the law---Statutory requirement is that an audit report is to be issued and thereafter the taxpayer is to be afforded an opportunity of a hearing.

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