M. SARWAR SONS, HAFIZABAD vs COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S

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M. SARWAR SONS, HAFIZABAD VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S.111---Unexplained income or assets---Non-issuance of separate notice---Effect---Appellant was aggrieved of certain additions made by assessing officer in his income under S. 111(1)(b) of Income Tax Ordinance, 2001---Appeal filed before Commissioner (Appeals) was partially allowed---Validity---Additions were made under S.111(1)(b) but nothing was available on record to suggest that the assessing officer had issued separate mandatory notice under S.111---In the absence of issuance of a separate mandatory notice under S.111 with the proposed addition in order to require the taxpayer to explain his position, the addition was illegal and unlawful---Commissioner (Appeals) had completely ignored the legal aspects and had upheld the additions which was not justified---Appeals filed by taxpayer were allowed. Citation Name: 2023 PTD 167 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case M. SARWAR SONS, HAFIZABAD VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA Public functionaries are required to act within the parameters of law and are not permitted to proceed on their whims and desires. Citation Name: 2023 PTD 167 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case M. SARWAR SONS, HAFIZABAD VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S.111---Unexplained income or assets---Show cause notice---Scope---Purpose of show cause notice is to put a person on notice about allegations for which authorities intend to proceed against him and give him an opportunity to explain his position---Show-cause notice is required to state all the particulars so that addressee is fully informed as to which provision has been invoked and which allegation has been alleged---Such is a fundamental document which is to comprehensively describe the case made out against the taxpayer by making reference to the evidence collected in support of the same. Citation Name: 2023 PTD 167 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANBookmark this Case M. SARWAR SONS, HAFIZABAD VS COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA Ss.121 & 122---Best judgment assessment---Amendment of assessments---Scope---Provisions of Ss.121 & 122 cannot be invoked simultaneously.

M. SARWAR SONS, HAFIZABAD vs COMMISSIONER INLAND REVENUE, RTO, GUJRANWALA S — 2023 PTD 167 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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