Ms. TANVIR SHARAFAT vs The COMMISSIONER INLAND REVENUE, ZONE-II, RTO-I, KARACHI Ss

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Ms. TANVIR SHARAFAT VS The COMMISSIONER INLAND REVENUE, ZONE-II, RTO-I, KARACHI Ss. 111(1)(b), 122(5a) & 218---assets Declaration Ordinance (III of 2019), Ss. 3 & 4---Non-resident tax payer---Return of income filed as "Nil"---assessment order, amendment of---Notices issued through IRIS (portal) only without following and adopting other modes of service of notices---Effect---On the incorrect advice of her tax consultant appellant/taxpayer filed her declaration under assets Declaration Ordinance, 2019 and declared her old properties therein---In the meantime appellant/taxpayer obtained a second opinion from another tax consultant who advised her not to pay tax and file declaration as this declaration was only for those persons who have unexplained and unreconciled wealth---Consequently appellant/taxpayer did not pay tax thereupon---It is on this non-payment of tax in respect of the declared properties, that the additional Commissioner treated the deemed order erroneous and prejudicial to the interest of revenue and added total assets shown in declaration under S. 111(1)(b) of the Income Tax Ordinance, 2001 without confronting the taxpayer---Validity---additional Commissioner only issued notices through IRIS (portal) without following and adopting other modes of service of notices as provided under S. 218 of the Income Tax Ordinance, 2001---Properties in question were purchased by the appellant/taxpayer in 1993 and 1998 from verifiable and reconciled funds---Present matter was a matter of verification of facts and the documents produced before the appellate Tribunal needed to be checked and verified by the department---appellate Tribunal remanded present case back to the department for reconsideration to thrash out the issue in the light documents discussed above and verify the claim of the appellant/taxpayer to arrive at a just and judicious conclusion strictly in accordance with law---appeal was disposed of accordingly.

Ms. TANVIR SHARAFAT vs The COMMISSIONER INLAND REVENUE, ZONE-II, RTO-I, KARACHI Ss — 2023 PTD 1788 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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