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, 213, 214 & 214C---Constitution of Pakistan, Art. 199---Constitutional petition---Audit, selection of case---Jurisdiction of Commissioner---Judicial review---Directions of Federal Board of Revenue---Scope---Petitioners / taxpayers were aggrieved of issuance of notices by Commissioner selecting there cases for audit on the basis of directions from Federal Board of Revenue---Validity---To judicially review such actions, Court must be able to scrutinize reasons based on which authority has acted---Authorities sought to shield themselves from any form of judicial review of the reasoning to be assigned by Commissioner while acting in terms of S.177 of Income Tax Ordinance, 2001---If such actions were covered as being arbitrary, mala fide and discriminatory, the same were amenable to scrutiny---Proceedings meant independent proceedings under Ss. 177 & 214C of Income Tax Ordinance, 2001---Following orders / directions in terms of Ss. 213 & 214 of Income Tax Ordinance, 2001 did not mean that Federal Board of Revenue would trespass or transgress statutory limits of authorities as defined under Income Tax Ordinance, 2001--- High Court set aside notices for audit issued against petitioner as selection for audit was arbitrary, mala fide, discriminatory and predatory in nature and Federal Board of Revenue trespassed beyond statutory limits of S.214C of Income Tax Ordinance, 2001, directing Commissioner to conduct sector wise audit such was not permitted under law---Constitutional petition was allowed in circumstances.

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