ISLAM SOAP INDUSTRIES (PVT.) LTD. vs COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss — 2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: ISLAM SOAP INDUSTRIES (PVT.) LTD. vs COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss
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

ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss.122, 177, 111 & 174(2)---amendment of assessment---audit---Unexplained income or assets---Record or evidence of transaction---Scope---Case of taxpayer was selected for audit under S.177 of the Income Tax Ordinance, 2001---Taxation officer issued show-cause notice under S.122(9), Income Tax Ordinance, 2001, for confrontation of amended assessment---Taxation officer found the reply of taxpayer to be unsatisfactory and amended the tax liability---Commissioner (appeals) remanded the matter to the taxation officer for de-novo consideration---Validity---Case of taxpayer was selected for audit on 18-01-2018 and the amended assessment was framed on 28-09-2018, which was hit by limitation because the assessment was not completed within the same financial year---No justification was found in the order of the Commissioner (appeals) for remanding the matter to the taxation officer---No notice under Ss.111 & 174(2) of Income Tax Ordinance, 2001 were issued to the taxpayer nor was it specifically confronted with proposed addition so that it could have offered some explanations in that regard---additions made by the taxation officer under Ss.111 & 174(2) of Income Tax Ordinance, 2001 were without lawful authority---Order passed by Commissioner (appeals) was vacated and the order under S.122(1) of the Income Tax Ordinance, 2001 was annulled---appeal filed by taxpayer was allowed.

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