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Audit selection

Audit selection legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2012 PTD 1815 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
Ss. 177(1) & 214CSales Tax Act (VII of 1990), Ss. 25(2) & 72BFederal Excise Act (VII of 2005), Ss. 46(1) & 42BAudit selectionNature and purpose

Audit selection was non-reactive and not default driven, but a neutral process to assess the performance and efficiency of the tax system

Any taxpayer was identified and selected for audit because he fell in the objective selection criteria, which was designed to check the compliance and health of the tax system and for no other reason

Audit was rooted in impartiality, neutrality and objectivity and it was for this reason that Audit had a wide scope of inquiry and engulfed the entire "tax affairs of a person or a taxpayer."

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Precedents & Case Laws citing "Audit selection"

PTD 2023
Writ Petitions Nos.35 and 136 of 2022, decided on 27th January, 2023.

2023 P T D 919

FAIRDEAL EXCHANGE COMPANY (PRIVATE) LIMITED through Director of Company Versus FEDERATION OF PAKISTAN through Ministry of Finance and 3 others

Court: Islamabad High Court
PTD 2022
Writ Petition No.272 of 2021, decided on 8th November, 2021.

2022 P T D 1574

PAKISTAN TOBACCO COMPANY LIMITED through Company Secretary Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 3 others

Court: Islamabad High Court
PTD 2022
C.P. No.D-5107 of 2021, decided on 18th February, 2022.

2022 P T D 866

ATLAS HONDA LTD. through authorized Attorney Versus PAKISTAN through Secretary Revenue and 3 others

Court: Sindh High Court
PTD 2025
N/A

2025 P T D 199

D.G. KHAN CEMENT COMPANY LIMITED and others Versus The FEDERAL BOARD OF REVENUE and others

Court: Lahore High Court
PTD 2015
M.A. (AG) No.66/LB of 2013 in I.T.As. Nos. 675/LB and 986/LB of 2011, decided on 14th May, 2014.

2015 P T D (Trib

Messrs NISHAT (CHUNIAN) LTD., LAHORE Versus C.I.R., ZONE-II, LTU, LAHORE

Court: Inland Revenue Appellate Tribunal
PTD 2014
I.T.As. Nos. 462/LB and 501/LB of 2011, decided on 30th August, 2013.

2014 P T D (Trib

Messrs ASHRAF ENGINEERING CORPORATION and others Versus COMMISSIONER OF INLAND REVENUE, RTO, LAHORE and others

Court: Inland Revenue Appellate Tribunal
PTD 2010
I.T.A. No940/IB of 2009, decided on 15th April, 2010.

2010 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
PTD 2025
Writ Petitions Nos.38459 and 49337 of 2021, decided on 7th November, 2024.

2025 P T D 502

HONDA ATLAS CAR (PAKISTAN) LIMITED Versus FEDERAL BOARD OF REVENUE and others

Court: Lahore High Court
PTD 2010
I.T.A. No.602/IB of 2010, decided on 10th June, 2010.

2010 PTD (Trib

N/A

Court: Inland Revenue Appellate Tribunal of Pakistan
PTD 2024
Suit No.850 of 2020 (and others connected Suits*) decided on 9th August, 2021.

2024 P T D 681

DEWAN SUGAR MILLS LTD. and others Versus FEDERATION OF PAKISTAN and others

Court: Sindh High Court