COMMISSIONER INLAND REVENUE ZONE-I REGIONAL TAX OFFICE, QUETTA vs BALOCHISTAN ONYX DEVELOPMENT CORPORATION LTD — 2022 PTD 1889 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2022 PTD 1889 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE ZONE-I REGIONAL TAX OFFICE, QUETTA vs BALOCHISTAN ONYX DEVELOPMENT CORPORATION LTD
Subject matter: Tax & Customs
Provisions referred to: S. 122; 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-I REGIONAL TAX OFFICE, QUETTA VS BALOCHISTAN ONYX DEVELOPMENT CORPORATION LTD. Ss.122 & 133---audit, selection for---Definite information---Pre-condition---Case of respondent/taxpayer was selected for audit by Commissioner Inland Revenue---Validity---adjudicating authority i.e. Commissioner Inland Revenue in violation to legal provision as it stood then on 01-07-2009 selected case of respondent / taxpayer for audit taxpayer and subsequently under S.122(1) & (5) of Income Tax Ordinance, 2001 created an additional tax liability---In order to initiate such like proceedings "definite information" was required---Merely on the basis of presumptions and assumptions proposed income was supposed which was against the mandate of S.122(5) of Income Tax Ordinance, 2001---Without any definite information within the scope of S.122(5) of Income Tax Ordinance, 2001 proceedings were initiated and merely on the basis of assumptions the liability was created---High Court declined to interfere in the matter as appellate authority and appellate Tribunal Inland Revenue rightly recorded findings against the decision of adjudicating authority---Reference was dismissed in circumstances.

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