PAK LAW GPT — Pakistan Case Law AI justice scale emblemPAK LAW GPTCase law · Urdu & English

COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD vs ROSE FOOD INDUSTRIES, FAISALABAD art — 2023 PTD 1824 SUPREME-COURT

Case information

Citation
2023 PTD 1824 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD vs ROSE FOOD INDUSTRIES, FAISALABAD art

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

COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD VS ROSE FOOD INDUSTRIES, FAISALABAD art. 10a---Tax matters---Show cause notice, contents of---Scope---Issuance of a show cause notice is the most crucial in the context of a fair trial and due process---It enables a tax payer to precisely know what allegations are to be met, explained and answered to the satisfaction of the adjudication officer---It is the duty of the Department to ensure that a show cause notice is issued after a proper inquiry and investigation---It should be manifest from the contents of the show cause notice that it was issued after ascertaining the facts and the allegations are not vague or ambiguous---Charges or allegations should be specific, otherwise the taxpayer would be prejudiced and denied the right to a fair trial---as a corollary, the adjudication authority has to confine the proceedings to the specific charges and allegations clearly mentioned in a show cause notice and cannot adjudicate any charge or allegation beyond it---adjudicating a charge or allegation not confronted in the show cause notice would not be sustainable in law.

Other judgments reported in 2023 PTD

Back to the case-law library · Search Pakistani case law in Urdu or English