UNION LOCAL LOOP (PVT.) LTD. VS FEDERAL BOARD OF REVENUE, 2014 PTD-LAHORE-HIGH-COURT-LAHORE 706 (2013)

Income Tax Ordinance (XLIX of 2001)---

----Ss. 122(1), (5), 124 & 127---Constitution of Pakistan, Art. 199---Constitutional petition---Maintainability---Availability of adequate statutory remedy---Effect---Petitioner-company impugned amended assessment order under Ss. 122(1) & (5) read with S. 124 of Income Tax Ordinance, 2001---Plea of respondent Authority that present constitutional petition was not maintainable as adequate remedy was available to petitioner-company against assessment order, which statutory remedy must be availed under S. 127 of Income Tax Ordinance, 2001---Validity---Statutory remedy of appeal was available to petitioner-company---Impugned order had been issued under Ss.122(1) & (5) read with S. 124 of Income Tax Ordinance, 2001, against which an appeal lay under S. 127 of the same Ordinance---Petitioner-company participated in the audit proceedings, which led to the amendment in the assessment, and at that time petitioner-company did not raise any objection with respect to selection for audit---No case of illegality was made out---Constitutional petition was dismissed accordingly.

Muhammad Zafar Iqbal for Petitioner.

Muhammad Ilyas Khan for Respondents.

ORDER

MRS. AYESHA A. MALIK, J.---The petitioner is a private limited company, which has impugned the amended assessment order under section 122(1) and (5) read with section 124 of the Income Tax Ordinance, 2001 (Ordinance, 2001) dated 29-6-2012.

2.At the very outset, learned counsel for the respondent hasraised an objection with respect to the maintainability of this petition.Hearguedthatadequateremedyisavailabletothepetitioneragainstthe assessment order and that the statutory remedy must be availed under section 127 of the Income Tax Ordinance, 2001. As such the petitioner cannot place his grievance before this Court in constitutional jurisdiction.

3.When confronted with this point, learned counsel for the petitioner argued that since this is a case of illegal selection of audit, hence the petitioner has moved this Court in constitutional jurisdiction. He has placed relied on a case titled "Shahnawaz (Pvt.) Ltd. through Director Finance v. Pakistan through the Secretary Ministry of Finance Government of Pakistan, Islamabad" (2011 PTD 1558).

4.I have heard learned counsel for the parties and find that the statutory remedy is available to the petitioner. The impugned order has been issued under section 122(1) and (5) read with section 124 of the Ordinance, 2001 against which a right of appeal lies under section 127 of the Ordinance, 2001. It is also noted that the petitioner participated in the audit proceedings, which led to the amendment in the assessment. At that point, the petitioner did not raise any objection with respect to the selection for audit. Hence no case of illegality is made out against the impugned order.

MWA/U-2/LPetition dismissed.