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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.177 & 122---audit---amendment of assessment---Procedure---Scope---Selection for audit or even conducting an audit does not mean modification of assessment---Selection for audit and thereafter conducting of audit proceeding is just a process---assessing officer, before invoking the provisions of S.122, Income Tax Ordinance, 2001, has to frame charge sheet/audit observation/audit report and the same ought to be communicated to the taxpayer for rebuttal and the explanation/reply/assertion/contention/objection of taxpayer must be obtained and considered---assessment order can only be amended by acquiring jurisdiction and fulfilling all the requirements of subsections (1) and (5) of S.122, Income Tax Ordinance, 2001---Mere (firstly) issuance of notice under S.122(9), Income Tax Ordinance, 2001, read with S.122(1), Income Tax Ordinance, 2001, after selection for audit and before conducting audit of the taxpayer, does not fulfill the requirements of law---assessing officer first has to reject the objections/rebuttal of taxpayer on audit report and then acquire jurisdiction under S.122(1), Income Tax Ordinance, 2001 and then under S.122(5), Income Tax Ordinance, 2001.

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