MUHAMMAD MUNIR PIRACHA vs DEPUTY COMMISSIONER INLAND REVENUE, AUDIT-II, RAWALPINDI Ss — 2021 PTD 1861 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1861 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: MUHAMMAD MUNIR PIRACHA vs DEPUTY COMMISSIONER INLAND REVENUE, AUDIT-II, RAWALPINDI Ss
Subject matter: Tax & Customs
Provisions referred to: Income Tax Ordinance

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

MUHAMMAD MUNIR PIRACHA VS DEPUTY COMMISSIONER INLAND REVENUE, AUDIT-II, RAWALPINDI Ss. 120, 122 & 176---Self assessment Scheme---Notice to provide information---Taxpayer was aggrieved of notice issued by authorities to provide break up of business capital declared in income tax return---Validity---No purpose i.e. amendment in assessment etc. was mentioned in notice in question---authorities only sought information regarding break up of business capital declared in income tax return and break up of profit and loss expenses claimed the return---Such was not 'record' as described in Income Tax Ordinance, 2001---Petitioner was neither a company nor a businessman but a practicing advocate, therefore, no question of declaration of capital as well as income and expense had arisen--- Federal Board of Revenue was 'Regulator' of all fiscal laws in the country and as a regulator it was vested with main goal of tax collection in the country--- High Court set aside the notice issued by authorities to petitioner, as the same had no value in the eyes of law--- Constitutional petition was allowed, in circumstances.

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