Case Laws / Head Notes / Paras
Income Tax Ordinance (XLIX of 2001)---Ss.133(1), 214A & 214D [as amended by Finance Act (XXX of 2018)]---Reference---Selection for audit---Amendment in law---Order selecting case of respondent / taxpayer for audit was set aside by Appellate Tribunal Inland Revenue---Validity---Provision of S. 214D of Income Tax Ordinance, 2001, under which subject notice was issued, was omitted by Finance Act, 2018 which took effect on 22-05-2018 while subject notice was issued on 08-11-2018 when the provision was no more in field---No right had accrued in favor of authorities at the time of issuance of notice in question---Selection for audit was not automatic or forthwith triggered upon happening of an event of default, as envisaged by S. 214A of Income Tax Ordinance, 2001 but upon latest discovery o...
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