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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
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---'Definite information'---Failure to obtain taxpayer's explanation on issues raised in the audit report---Effect---Department assailed order passed by Commissioner (appeals) whereby order of assessing officer amending the deemed assessment was set aside---Validity---amended assessment was framed on presumption and without adhering to audit procedure---assessing officer had not confronted the taxpayer with the contents of the audit report before amending the assessment order or even before issuance of notice under S.122(9) of the Income Tax Ordinance, 2001---Subsection (5) of S.122 of the Income Tax Ordinance, 2001, allowed amendment of assessment only when the department was in possession of 'definite information' and not otherwise, and in that context, the assessing officer was under legal obligation to specifically identify the nature of suppressed income and issue notice in terms of Cls. (i), (ii) and (iii) of subsection (5) of S.122 of Income Tax Ordinance, 2001, highlighting the facts under which category of taxpayer's case fell---Non-issuance of such notice clearly meant that while passing the amended assessment order, assessing officer was not in possession of 'definite information' and the reason assigned for additions/disallowances, while passing the amended assessment order, could not be termed as based on 'definite information'---appellate Tribunal found no illegality or infirmity in the order of the Commissioner (appeals), which was maintained---appeal was dismissed.

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