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Syed HASSAN MURTAZA, POST OFFICE KHAS RAJOYA, CHINIOT, FAISALABAD vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S — 2022 PTD 653 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2022 PTD 653 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2022
Reporter
PTD
Parties
Syed HASSAN MURTAZA, POST OFFICE KHAS RAJOYA, CHINIOT, FAISALABAD vs COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S
Subject matter
Tax & Customs
Provisions referred to
S. 111---U; S. 122; S. 111; 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 MURTAZA, POST OFFICE KHAS RAJOYA, CHINIOT, FAISALABAD VS COMMISSIONER INLAND REVENUE, RTO, FAISALABAD S.111---Unexplained income or assets---Separate notice, non-issuance of---Effect---Show cause notice under S. 122(9) read with S.122(5A) of Income Tax Ordinance, 2001, was issued for wrongly claiming exemption to agricultural income tax and for non-explanation of accretion in wealth---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.

Other judgments reported in 2022 PTD

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