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The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI vs A.O — 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI vs A.O
Subject matter
Tax & Customs
Provisions referred to
S. 111---U; S. 111; S. 111---V; 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

The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI S.111---Unexplained income or assets---Non-issuance of specific notice---Effect---Assessing officer made additions under S.111, Income Tax Ordinance, 2001, without issuance of specific and separate notice under S.111---Validity---Issuance of separate notice was sine qua non and no addition under S.111 could be made without independent, specific and separate notice under S.111 of Income Tax Ordinance, 2001.

Other judgments reported in 2022 PTD

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