Case Laws / Head Notes / Paras
Income Tax Ordinance (XLIX of 2001)---S. 214D [since omitted]---Automatic selection for audit---Scope---In the ordinary course, and in terms of other provisions of the Income Tax Ordinance, 2001 ('the Ordinance'), selection for audit is not automatic but is a result that comes about after going through various statutory filters, including such as are set out in various circulars issued by the Federal Board of Revenue---Section 214D, inasmuch as it applied automatically (subject to certain exceptions contained in its subsections (3) & (4)) and therefore bypassed the filters otherwise built into the Ordinance before an audit could be undertaken, had therefore to be construed and applied strictly---More particularly, the conditions that had to exist for the section to be attracted had to ...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
