SHAHBAZ AHMAD vs COMMISSIONER INLAND REVENUE, RTO, SARGODHA S — 2024 PTD 1097 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2024 PTD 1097 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2024
Reporter: PTD
Parties: SHAHBAZ AHMAD vs COMMISSIONER INLAND REVENUE, RTO, SARGODHA S
Provisions referred to: S. 122

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

SHAHBAZ AHMAD VS COMMISSIONER INLAND REVENUE, RTO, SARGODHA S.122 (9)---Show-cause notice---Object, purpose and scope---Roving inquiry---Prejudice to taxpayer---Error and prejudice should be clearly manifest from show-cause notice---There is no room for roving inquiry and fishing expedition---Purpose of serving notice on taxpayer is to notify him of the case against him---When such document contains incomplete information it can seriously prejudice taxpayer's defence---When taxpayer if saddled with tax liability that is not disclosed in notice, such liability that is not sustainable.

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