| Case ID |
04f562df-bae9-4bf3-9a00-1e061731d39d |
| Body |
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| Case Number |
Writ Petitions Nos. 17, 20, 22, 23, 53 and 54 of 1 |
| Decision Date |
Oct 23, 1996 |
| Hearing Date |
Oct 07, 1996 |
| Decision |
The Peshawar High Court dismissed the writ petitions challenging the selection of cases for total audit under the Self-Assessment Scheme, specifically citing the amendments made in Circular No.9 of 1994. The court ruled that the conditions for selecting cases for audit were not met as per the petitioners' claims. The court noted that the previous requirements for definite information based on material evidence had been omitted in the amended circular, allowing authorities to select cases without these conditions. Consequently, the petitions lacked substance and were dismissed, with each party bearing its own costs. |
| Summary |
The case involves multiple writ petitions filed by various petitioners against the Government of Pakistan concerning the legality of total audit selections under the Self-Assessment Scheme of the Income Tax Ordinance, 1979. The petitioners argued that their cases were selected without fulfilling the necessary pre-conditions specified in previous circulars. The court examined the amendments in Circular No.9 of 1994, which removed the requirement for definite information based on material evidence, thus allowing for a broader discretion in selecting cases for audit. The ruling emphasizes the importance of understanding procedural changes in tax laws and their implications on taxpayer rights. This case highlights key issues in taxation, administrative law, and the balance between government authority and taxpayer protections, making it relevant for legal practitioners and taxpayers alike. The decision reinforces the stance that amendments in regulatory frameworks can significantly alter the landscape of compliance and audit procedures in tax law. |
| Court |
Peshawar High Court
|
| Entities Involved |
GOVERNMENT OF PAKISTAN,
Messrs REHMANIA HOSPITAL,
Fazal & CO.,
Akhtar Munir and partners,
Muhammad Younis & Brothers,
Alamgir Khan,
Amaldar Khan
|
| Judges |
MIAN MUHAMMAD AJMAL,
MIAN SHAKIRULLAH JAN
|
| Lawyers |
Saleem Jan Khan,
Eid Muhammad Khan Khattak
|
| Petitioners |
Alamgir Khan,
Akhtar Munir and partners,
Muhammad Younis & Brothers,
Amaldar Khan,
Messrs REHMANIA HOSPITAL,
Fazal & CO.
|
| Respondents |
5 others,
GOVERNMENT OF PAKISTAN
|
| Citations |
1997 SLD 196,
1997 PTD 1805
|
| Other Citations |
PLD 1992 SC 847,
1993 PTD 865,
PLD 1993 SC 434,
1993 SCMR 1798,
1993 SCMR 1108,
Civil Petitions Nos. 1229 and 1230-L of 1995,
1996 PTD 36,
Writ Petition No. 372 of 1993
|
| Laws Involved |
Income Tax Ordinance, 1979,
Constitution of Pakistan, 1973
|
| Sections |
59,
199
|