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COMMISSIONER OF INLAND REVENUE vs NAILA KAREEM Ss — 2021 PTD 1492 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2021 PTD 1492 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2021
Reporter
PTD
Parties
COMMISSIONER OF INLAND REVENUE vs NAILA KAREEM Ss
Provisions referred to
S. 16

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

COMMISSIONER OF INLAND REVENUE VS NAILA KAREEM Ss.16(4) & 27---assessment---Mandatory requirement of issuance of notice to taxpayer under S.16(4) of Wealth Tax, 1963---Scope---Question before High Court was whether issuance of notice to assessee under S.16(4) of Wealth Tax act, 1963 was a mandatory pre-requisite before making assessment under said section---Held, that for an explanation to be offered by an assessee, he must have been issued notice within contemplation of S.16(4) of Wealth Tax act, 1963, without which an assessee would not be able to offer any explanation / defence---Word "may" used in S.16(4) of Wealth Tax act, 1963 must be read in conjunction with S.16(5) of the same, which suggested that issuance of notice under said S.16(4) was mandatory in nature and its strict compliance was imperative---Being put to notice and proper opportunity of being heard were inseparable and inalienable rights of an assessee which could not be denied under any circumstances---Reference was answered, accordingly.

Other judgments reported in 2021 PTD

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