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: Criminal
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

The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI Ss.122 & 177---amendment of assessment---audit---Procedure---Scope---'Definite information'---assessing officer, after formulation of the audit report/audit observation/objections/charge sheet, ought to first confront the same to the taxpayer and secondly, after considering the explanation of the taxpayer, if he considers that assessment order is required to be amended on the basis of 'definite information', he may invoke subsection (1) of S.122, Income Tax Ordinance, 2001 for acquiring jurisdiction to amend the order under subsection (4) read with subsection (5) as the case may be.

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