FATEH YARN PVT. LTD.FAISALABAD vs COMMISSIONER INLAND REVENUE FAISALABAD Notice — 2021 SCMR 1133 SUPREME-COURT

Case information

Citation: 2021 SCMR 1133 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2021
Reporter: SCMR
Parties: FATEH YARN PVT. LTD.FAISALABAD vs COMMISSIONER INLAND REVENUE FAISALABAD Notice

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

FATEH YARN PVT. LTD.FAISALABAD VS COMMISSIONER INLAND REVENUE FAISALABAD Notice---Tax liability mentioned in the notice---Scope---Order of adjudication passed on the basis of a ground not stated in the notice was palpably illegal and void on the face of it---Same logic should extend to an order imposing a tax liability for a time period not mentioned in the notice---Purpose of serving a notice on a taxpayer was to notify him of the case against him---When such a document contained incomplete information it could seriously prejudice the taxpayer's defence.

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