MANZOOR AHMAD vs COMMISSIONER INLAND REVENUE, ZONE II, RTO, FAISALABAD S — 2022 PTD 420 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 420 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: MANZOOR AHMAD vs COMMISSIONER INLAND REVENUE, ZONE II, RTO, FAISALABAD S
Provisions referred to: S. 122---

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

MANZOOR AHMAD VS COMMISSIONER INLAND REVENUE, ZONE II, RTO, FAISALABAD S.122---amendment of assessments---Failure to confront specific provision of law in notice---Scope---Without specifically confronting the specific provision of law and without issuance of any notice in respect of the proposed addition/action, the proceedings initiated are defective and nullity in the eyes of law.

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