Directorate General of Post Clearance Audit-Jurisdiction-Officials of Directorate General of Post Clearance Audit are not designated as officers of Inland Revenue under S. 228 or any other section of ITO, 2001and as such are not empowered to carry out audit under S.177 of the Ordinance.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Customs Appellate Tribunal | 2020 | THE DIRECTOR, THROUGH DEPUTY DIRECTOR Vs M/S EKADA CORPORATION, KARACHI AND ANOTHER |
Customs Act (IV of 1969) 3, 3DD, 4, 26A, 80, 83, 180, 193, 195 |
Audit of income tax |