PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

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
Subject matter
Criminal
Provisions referred to
S. 122---; S. 21; S. 111

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---Taxpayer assailed order passed by assessing officer whereby he had amended the deemed assessment order and the dismissal of his appeal---Validity---Show-cause notice issued to the taxpayer did not reflect the addition proposed under S.21(m) rather the allegations contained in the notice confronted to the taxpayer proposed the addition under S. 111(1)(b)---Non-mentioning of S. 21(m) and the proposed addition under the said provision could not be condoned as it tantamounted to denial of statutory right of the taxpayer---If the taxpayer did not know as to under what provision of law the addition in the income was going to be made, he would not be able to come up with his view to the legality of jurisdiction and would not be able to take objections against the proposed action---Order passed by the officers below suffered from legal infirmity and were not sustainable in the eyes of law---Second appeal was allowed.

Other judgments reported in 2022 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English