AKHTER EYE HOSPITAL (PVT.) LTD. vs The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-V Rr — 2022 PTD 1253 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1253 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: AKHTER EYE HOSPITAL (PVT.) LTD. vs The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-V Rr
Subject matter: Family
Provisions referred to: S. 133; Income Tax Ordinance (XLIX of 2001)

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

AKHTER EYE HOSPITAL (PVT.) LTD. VS The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-V Rr.27, 28 & 29---Income Tax Ordinance (XLIX of 2001), S.133(1)---Account registers, non-maintaining of---Effect---Assessee hospital was aggrieved of rejecting of accounts by respondent / authorities on the basis of non-maintenance of registers under Rr.27.3 & 29 of Income Tax Rules, 1982---Validity---Without any substantial material or cogent reasons accounting method employed by a person could not be rejected---Respondent / authorities rejected trading results and estimated trading receipts of assessee hospital merely on the ground that full addresses of patients were not given and their CNIC numbers were not mentioned---High Court answered that all questioned referred by assessee hospital in "Negative" i.e. in its favour and against respondent / authorities---Reference was allowed, in circumstances.

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