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; 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---Scope---audit proceeding under S.177, Income Tax Ordinance, 2001, is only a procedure/mode and method to find out some defects in the accounts and to obtain information to further enter into the jurisdiction under S.122(1), Income Tax Ordinance, 2001, for making an amended assessment after acquiring authority on the basis of "definite information"---Section 177, Income Tax Ordinance, 2001, is just a process/mode and method and prescribed path to reach to conclusion as to from where the assessing officer can further modify an already assessed income.

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