COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) LAHORE vs MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO — 2023 SCMR 534 SUPREME-COURT

Case information

Citation: 2023 SCMR 534 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) LAHORE vs MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO
Subject matter: Tax & Customs
Provisions referred to: 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

COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, (RTO) LAHORE VS MIAN LIAQAT ALI PROPRIETOR, LIAQAT HOSPITAL, HOUSE NO.6, STREET NO.6, LAL PUL, PANJ PIR ROAD, MUGHALPURA, LAHORE Ss. 111(1)(d) & 122(5)---Concealment of business income from sales---Amendment of deemed assessment order---Words "chargeable to tax" as used at the end of sub-clause (i) of section 111(1)(d) of the Income Tax Ordinance, 2001 ['the sub-clause (i)']---Said words applied to the whole of the sub-clause (i), i.e., also to the suppressed production and/or sales---If "any amount" can be brought within the scope of sub-clause (i) only if, and to the extent, that it is "chargeable to tax" (i.e., constitutes "income" properly so called), then production and sales must be given the same treatment---Thus, it is only production or sales chargeable to tax that can be brought within the ambit of clause (d) to section 111(1) of the Ordinance---Both under section 122(5) and section 111(1)(d) of the Ordinance, the taxpayer is exposed to the same tax liability in respect of the income that has escaped assessment, or been suppressed, i.e., he is liable to tax on the "net" amount, or "income" properly so called---Appeals were dismissed.

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