PAK TELECOM MOBILE LIMITED vs FEDERAL BOARD OF REVENUE (FBR) Ss — 2025 PTD 757 ISLAMABAD

Case information

Citation: 2025 PTD 757 ISLAMABAD
Court: Islamabad High Court
Year: 2025
Reporter: PTD
Parties: PAK TELECOM MOBILE LIMITED vs FEDERAL BOARD OF REVENUE (FBR) Ss
Subject matter: Tax & Customs
Provisions referred to: 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

PAK TELECOM MOBILE LIMITED VS FEDERAL BOARD OF REVENUE (FBR) Ss.120, 177 & 214C & Second Schedule , Cl. 105a [as inserted by Finance act, 2022]---Insertion of a new amendment under Clause 105a in the Second Schedule ('Clause 105a') of Income Tax Ordinance, 2001 ('the Ordinance, 2001')---audit proceedings---Scope---Power to select for audit through random or parametric balloting is provided under the law---Mere selection for audit does not cause any actionable injury to the taxpayer and the reason and objective for conducting an audit under a scheme of self-assessment is the regime provided by the Income Tax Ordinance, 2001, to check the accuracy, truthfulness, and veracity of the returns filed by the taxpayers---Constitutional petition, filed by taxpayer / company, being merit-less was dismissed, in circumstances.

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