COMMISSIONER INLAND REVENUE ZONE BAHAWALPUR, REGIONAL TAX OFFICE, BAHAWALPUR vs MESSRS BASHIR AHMED (DECEASED) Ss — 2021 SCMR 1290 SUPREME-COURT

Case information

Citation: 2021 SCMR 1290 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2021
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE ZONE BAHAWALPUR, REGIONAL TAX OFFICE, BAHAWALPUR vs MESSRS BASHIR AHMED (DECEASED) Ss
Subject matter: Tax & Customs
Provisions referred to: S. 111; 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

COMMISSIONER INLAND REVENUE ZONE BAHAWALPUR, REGIONAL TAX OFFICE, BAHAWALPUR VS MESSRS BASHIR AHMED (DECEASED) Ss. 111(1)(b), 122(1), 122(5) & 122(9)---amendment of deemed assessment order on basis of 'definite information'---Scope---Finding under S. 111 of the Income Tax Ordinance, 2001 (the 2001 Ordinance) and the amendment of the deemed assessment order could be done together, and the notice under S. 111 could also be issued along with the notice to amend---However, in such a case, the proceedings and notice(s) must expressly so state on the face of it.

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