ATLAS HONDA LTD. vs PAKISTAN through Secretary Revenue Ss — 2022 PTD 866 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 866 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: ATLAS HONDA LTD. vs PAKISTAN through Secretary Revenue Ss
Subject matter: Tax & Customs
Provisions referred to: S. 177; S. 214C; 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

ATLAS HONDA LTD. VS PAKISTAN through Secretary Revenue Ss.177 & 214C---audit---Selection of case---Commissioner and Federal Board of Revenue, jurisdictions of---Commissioner under S.177 of Income Tax Ordinance, 2001, is required to apply his mind and provide reasons for selection, whereas Federal Board of Revenue under S.214C of Income Tax Ordinance, 2001, may select a person through random parametric ballot---If a taxpayer is not selected in balloting then Federal Board of Revenue cannot direct Commissioner to select a taxpayer for audit as the same would defeat entire legislative scheme separating powers of the Commissioner and Federal Board of Revenue in relation to audit selection by directing Commissioner to select certain taxpayer for audit.

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