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Syed HASSAN ASKARI, RAJOVA SADAAT P.O. KHAS TEH, CHINIOT DISTRICT vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S — 2022 PTD 645 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 645 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
Syed HASSAN ASKARI, RAJOVA SADAAT P.O. KHAS TEH, CHINIOT DISTRICT vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 111---U; S. 111; 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

Syed HASSAN ASKARI, RAJOVA SADAAT P.O. KHAS TEH, CHINIOT DISTRICT VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S.111---Unexplained income or assets---Separate notice, non-issuance of---Effect---Department observed that the appellant had claimed exemption to the agricultural income but had not attached the proof of payment of agricultural income as required by proviso to S.111(1) of Income Tax Ordinance, 2001---Deemed assessments were declared to be erroneous in so far as prejudicial to the revenue---Show cause notice under S. 122(9) read with S. 122(5A) of Income Tax Ordinance, 2001, was issued---Deemed assessments were amended under S.122(5A) of Income Tax Ordinance, 2001---Appeal filed before Commissioner (Appeals) was rejected---Contention of appellant was that no separate notice under S. 111 of Income Tax Ordinance, 2001, was issued---Validity---Non-issuance of separate notice under S. 111 had caused prejudice to the taxpayer as substantial compliance of the provision of law was not made---Law had mandated issuance of separate notice/explanation within the contemplation of S. 111, therefore, the same could not be made redundant---Orders of authorities below were annulled---Appeals of the taxpayer were allowed.

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