Case Laws / Head Notes / Paras
Income Tax Ordinance (XLIX of 2001)---Ss. 175 & 177---Sales Tax Act (VII of 1990), S.11---Constitution of Pakistan, Art.199---Constitutional petition---Authorization Order---Raid, search and impounding of documents---Jurisdiction---Petitioner company was aggrieved of issuance of Authorization Order by authorities to initiate coercive measures including raid, search and impounding of record---Validity---High Court under judicial review jurisdiction could not embark upon an exercise to probe to ascertain whether documents supplied by petitioner company were sufficient to satisfy officer conducting audit---Satisfaction was prerogative of the Commissioner, who upon petitioners' lack of cooperation was constrained to invoke S.175 of Income Tax Ordinance, 2001---Warrant of Authorization in q...
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