FBR tax audit notices under Section 177 of Income Tax Ordinance, 2001

Question

We received an audit notice under Section 177 from the Commissioner, but the selection was done without specifying the criteria. Can we challenge this choice before the Appellate Tribunal or High Court directly? Is selection by Commissioner without Board's approval valid?

fbr_auditor@gmail.com · Answer

Yes, Commissioner has independent power under Section 177, but they must record objective reasons for selection. Selecting arbitrarily without reasons is a violation of natural justice. You can file a writ in the High Court if the notice lacks reasons.

FBR tax audit notices under Section 177 of Income Tax Ordinance, 2001

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FBR tax audit notices under Section 177 of Income Tax Ordinance, 2001

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