1593/2019 Const. P. Engro Eximp Agriproduct Pvt Ltd (Petitioner) V/S The Deputy Commissioner (Audit) IR & Ors (Respondent)
Sindh High Court2026
Bench: Hon'ble Mr. Justice Adnan Iqbal Chaudhry(Author), Hon'ble Mr. Justice Muhammad Jaffer Raza
1593/2019 Const. P. Engro Eximp Agriproduct Pvt Ltd (Petitioner) V/S The Deputy Commissioner (Audit) IR & Ors (Respondent) Sindh High Court
Bench: Hon'ble Mr. Justice Adnan Iqbal Chaudhry(Author), Hon'ble Mr. Justice Muhammad Jaffer Raza Order Date: 18-APR-26
Audit exemption clause 105 in second schedule ITO, even if beneficial legislation, did not apply retrospectively to pending audits.
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