---Audit---Change of stance during the audit---Department, during the audit, shifted its stance and held that the taxpayer had no legitimate resources to finance the purchase of properties---Validity---When Department decided to conduct audit on different lines than what was conveyed to the taxpayer initially, the earlier proceedings should have been first concluded and then a fresh notice issued for the conduct of audit to investigate the taxpayer's sources of investment only---Failure to do so betrayed professional incompetence.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Federal Tax Ombudsman | 2012 | MUSSADAQ FARHAN CHUGHTAI through Muhammad Ibrahim Chughtai
Vs SECRETARY, REVENUE DIVISION, ISLAMABAD |
Income Tax Ordinance (XLIX of 2001)---
----S.177
|
Audit---Change of stance during the audit |