Messrs IFTIKHAR BROTHERS, CIVIL QUARTERS ROAD, SHEIKHUPURA VS CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD, 2006 PTD-LAHORE-HIGH-COURT-LAHORE 2452 (2006)

Income Tax Ordinance (XLIX of 2001)---

----S. 177---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Selection of case for audit---Revenue was to disclose criteria/reasons for selecting the cases of assessees for the purpose of audit---If the returns had been revised and payment had been made by the assessee, no further action shall be taken against the assessee.

Civil Petitions 1962 to 2205 of 2005 fol.

Nemo for Petitioner.

Muhammad Ilyas Khan for Respondents.

Date of hearing: 19th July, 2006.

JUDGMENT

NASIM SIKANDAR, J.---Learned counsel appearing for the revenue states and I will agree that the issues in hand already stand resolved by the Hon'ble Supreme Court of Pakistan earlier raised in identical Civil Petitions 1962 to 2205 of 2005.

2. The operative part of the order of Hon'ble Supreme Court of Pakistan, dated 1st March, 2006 reads as under:--

"In view of the above arrangement between the parties, the appeals are disposed of with consent, consequently, the portions of impugned judgment reproduced hereinabove are deleted with the observation that let appellants issue fresh notices to the respondents in terms of section 177 of the Ordinance, as it was prevailing at the relevant time, disclosing criteria/reasons for selecting their cases for purpose of audit. As far as the cases in respect whereof observations have been made hereinabove relating to Circular C. No.1(1)s (ITAS) 2004 or otherwise if the returns have been revised and payment has been made by the assessee, no further action shall be taken against them. The parties are left to bear their own costs."

3. Learned counsel agrees that the petition in hand needs to be disposed of in the light of the observations made by the Hon'ble Supreme Court as reproduced above. Order accordingly.

4. Disposed of.

H.B.T./I-48/LOrder accordingly.