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. 122; 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---Procedure---Scope---'Definite information'---Scope---Deemed assessment, if selected for audit, may be amended by invoking jurisdiction under S.122(1), Income Tax Ordinance, 2001, subject to fulfillment of conditions as envisaged under subsection (6) of S.177, Income Tax Ordinance, 2001, after fulfilling the pre-requisite/requirement of "definite information" under subsection (5) of S.122 and subject to execution of conditions of clauses (i), (ii) and (iii) of S.122(5) of Income Tax Ordinance, 2001.

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