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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. 177; 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.177 & 122---audit---amendment of assessment---Scope---Section 177 of Income Tax Ordinance, 2001, does not in itself provide any power or absolute empowerment to modify assessment or re-determine the income of taxpayer---Key point to be kept in mind is that it is not a return of income which is being processed by the assessing officer; assessing officer deals with an 'assessment order' which by process of law has acquired a sanctity---Finalized assessment, therefore, cannot just be modified or disturbed in continuation of the proceedings of audit under S.177 of Income Tax Ordinance, 2001.

Other judgments reported in 2022 PTD

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