| Case ID |
0f8c9937-590f-46cb-9a34-35039cafa440 |
| Body |
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| Case Number |
I.T.A, No. 2652/LB/2013 |
| Decision Date |
Apr 16, 2014 |
| Hearing Date |
|
| Decision |
The appeal was directed against the Order-in-Appeal No. 76, dated 09-10-2013, where the learned CIR (Appeals), Gujranwala dismissed the appeal against the Order under section 122(1), 122(5)(i) of the Income Tax Ordinance, 2001, dated 28-6-2013. The court found that the selection of the taxpayer's case for audit under section 177(4)(d) was unwarranted and illegal, as the necessary criteria for such selection had not been duly followed. The court further emphasized that the decision of the learned CIR(A) was not in accordance with the principles established by superior courts in similar cases. The appeal was thus allowed, highlighting the importance of adhering to procedural correctness in tax assessments and audits. |
| Summary |
In this case, Gohar Rice Mills challenged the decision of the Commissioner Inland Revenue regarding the selection for audit under the Income Tax Ordinance, 2001. The Appellate Tribunal examined the legal grounds for the selection of the case, particularly focusing on section 177(4)(d) which governs the criteria for audit selection. The Tribunal found that the Commissioner had failed to follow the necessary procedural guidelines laid down by the Federal Board of Revenue (FBR) and had not established sufficient grounds for the audit selection. The Tribunal also noted that similar cases had been dismissed by the Lahore High Court, reinforcing the principle of equal treatment under the law. The decision underscored the importance of adhering to established legal frameworks in tax matters to ensure fairness and justice for all taxpayers. The ruling serves as a significant precedent for future cases involving audit selections and reinforces the need for transparency in tax assessments. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Commissioner Inland Revenue,
Gohar Rice Mills
|
| Judges |
Shahid Iqbal Dhillon,
Muhammad Raza Baqir
|
| Lawyers |
Syed Ali Imran Rizvi,
Sajjad Tasleem
|
| Petitioners |
Gohar Rice Mills
|
| Respondents |
Commissioner Inland Revenue, Sialkot
|
| Citations |
2015 SLD 1681,
(2015) 111 TAX 333,
2015 PTD 1625
|
| Other Citations |
2013 PTD 391
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
177(4)(d),
122(1),
122(5)(i)
|