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Selection of case for audit under S.177 of the Income Tax Ordinance, 2001 - Lawyers of Pakistan

Selection of case for audit under S.177 of the Income Tax Ordinance, 2001

Citation Name : 2018 PTD 208 LAHORE-HIGH-COURT-LAHORE
Side Appellant : The FEDERAL BOARD OF REVENUE
Side Opponent : CHENONE STORES LTD.
Ss. 214C & 177---Finance Act (XXII of 2013) Ss. 7(40) & 7(34)---Constitution of Pakistan, Arts.8 & 25---Selection of case for audit under S.177 of the Income Tax Ordinance, 2001---Interpretation of Ss. 177 & 214C of the Income Tax Ordinance, 2017---Binding effect of explanations to provisions supplied by Legislature---Nature of powers of Commissioner under S.177 of the Income Tax Ordinance, 2001---Scope---Question before the High Court was whether Explanations inserted in Ss. 177 & 214C of the Income Tax Ordinance, 2001 through Finance Act, 2013 had cured the defect or cause of S.177(1) of the Income Tax Ordinance, 2001 being declared as ultra vires and unconstitutional---Held, that by inserting Explanations to Ss. 177 & 214C of the Income Tax Ordinance, 2001 the Legislature had given its own meaning and interpretation to said law and declared that powers of Commissioner under S.177 of the Income Tax Ordinance, 2001 were independent of the Department's powers under S. 214C of the Income Tax Ordinance, 2001 and nothing contained in said section would restrict powers of Commissioner to call for record and to conduct audit under S.177 of the Income Tax Ordinance, 2001---Such explanations supplied by Legislature were binding upon courts and a provision of law being inconsistent with a Fundamental Right could be declared void but the same remained on the statute book and as soon the inconsistency with Fundamental Right(s) was cured, said provision of law became effective again---High Court observed that S.177(1) being interpreted , clarified and declared through the Explanations inserted via Finance Act, 2013 would apply from date of promulgation of Finance Act, 2013 and that the Explanations inserted effectively obliterated binding force of judgment in Messrs Chenone Stores Ltd. v. Federal Board of Revenue 2012 PTD 1815 which declared S.177(1) of the Income Tax Ordinance,2001 as ultra vires---Intra-court appeals were allowed, accordingly.

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