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

The COMMISSIONER INLAND REVENUE, ZONE-X, RTO-III, LAHORE vs MUHAMMAD IQBAL, PROP — 2023 PTD 96 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2023 PTD 96 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2023
Reporter
PTD
Parties
The COMMISSIONER INLAND REVENUE, ZONE-X, RTO-III, LAHORE vs MUHAMMAD IQBAL, PROP
Subject matter
Tax & Customs
Provisions referred to
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

The COMMISSIONER INLAND REVENUE, ZONE-X, RTO-III, LAHORE VS MUHAMMAD IQBAL, PROP. BRIGHT STAR ENGINEERING WORKS, LAHORE Ss.170, 122 & 111---Refund---amendment of assessment---Unexplained income or assets---Scope---assessing authority while observing difference between the purchases declared in the income tax return and the sales tax returns turned down the refund request of taxpayer---appeal filed by taxpayer before the Commissioner (appeals) was accepted---Validity---Order was passed by the assessing authority on a day which was a public holiday---addition under S.111(1)(d)(i), Income Tax Ordinance, 2001, could have been made if the taxpayer had concealed/furnished inaccurate income, suppressed any production, sales or any amount chargeable to tax---assessing authority had made addition under S.111(1)(d), Income Tax Ordinance, 2001, pertaining to the tax year 2007 whereas Cl.(d) was inserted through Finance act, 2011---No specific notice under S.111(1)(d) of Income Tax Ordinance, 2001, was issued---Order passed by assessing authority was not sustainable in the eyes of law, which was rightly cancelled by the Commissioner (appeals)---appeal filed by department was dismissed.

Other judgments reported in 2023 PTD

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