1. ' ALI NAWAZ CHOWHAN, J.---This order shall dispose of the following Writ Petitions Nos.9803 of 2004, 9806 of 2004, 9798 of 2004 and 9812 of 2004 on legal grounds.
2. The matter relates to Self-Assessme nt Scheme envisaged under the new Income Tax Law and in these cases the matter has been re-opened for auditing under section 177 of the Income Tax Ordinance, 2001. The main ground taken before this Court in these cases was that the pre-requisite requirements as laid in section 177 for purposes of pre-auditing have not been fulfilled in cases where the returns have already been accepted under the provisions of section 120 of the Income Tax Ordinance, 2001.
3. ' The next point was that section 177 was too open ended and was arbitrary and extends excessive delegation of powers with respect to the exercise of powers at the level of the local formation and, therefore, there is need for structuring this.
4. ' In the following cases: (1) Ch. Muhammad Hussain and others v. Commissioner of Income Tax (2005 PTD 152) and (2) Munir Bhimjee and others v. Islamic Republic of Pakistan and 2 others (2005 PTD 1974), these questions have been dealt with exhaustively and decision taken and thus the same principle would be applicable in these cases as well and the matters are, therefore, referred to the concerned Revenue Authority for proposes of giving effect to the principle laid in those judgments.
5. ' With these observations, these Writ Petitions stand disposed of.