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ZUBAIR KHAN vs COMMISSIONER INLAND REVENUE JHELUM ZONE Ss — 2024 PTD 1112 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2024 PTD 1112 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2024
Reporter
PTD
Parties
ZUBAIR KHAN vs COMMISSIONER INLAND REVENUE JHELUM ZONE Ss
Subject matter
Criminal
Provisions referred to
S. 122; S. 111; S. 65; 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

ZUBAIR KHAN VS COMMISSIONER INLAND REVENUE JHELUM ZONE Ss.111, 2(29), 122 & 133---Constitution of Pakistan, Art. 189---Income chargeable to tax---Inclusion of unexplained income/assets---Proceedings under S. 122 of Income Tax Ordinance, 2001, conducting of---Issuance of notice under S. 111 of Income Tax Ordinance, 2001---Expression "definite information"---Connotation---Expression "definite information" will include factual information as well as information about the existence of a binding judgement of a competent Court of law/forum for the purposes of S.65 of the Ordinance, 2001, but any interpretation of a provision of law by a functionary which has not been entrusted with the functions to interpret such provision judicially, cannot be treated as a "definite information"---Expression definite information certainly meant much more than mere material so as to cause a reasonable belief or even such evidence which may lead to a definite belief---Unless there is definite direct information and there is no further need to put the said definite information to trial by putting in further supporting material the process of self-assessment could not be reopened---"Definite information" does not mean a re-analysis of existing information or an analyses of further information that was previously accessible but had not been taken into account---High Court answered to the proposed question in affirmative i.e. against the Respondents/Department and in favour of the applicant/taxpayer---Consequently the impugned judgments were set-aside---Reference Application, filed by the taxpayer, was allowed, in circumstances.

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