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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; 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---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"---Revenue Officers, powers of---Federal Board of Revenue Inland Revenue, Revenue Division, Government of Pakistan had already issued instructions through Notification No. 2(22)Rev. Bud/2020 dated 25th May 2021 to the Chief Commissioners Inland Revenue , LTOs, MTOs, CTOs, RTOs, against recklessly issuing notices under S. 122(5) read with S. 122(9) of the Ordinance 2001, whereby purportedly the threshold of "definite information " as defined under S. 122(8) of the Ordinance, 2001 was not met---In the present case, instructions contained in the Notification No. 2(22)Rev. Bud/2020 dated 25th May 2021 had also been brushed aside while passing the impugned orders from Assessing Officer till the Appellate Tribunal Inland Revenue---High Court answered 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.

Other judgments reported in 2024 PTD

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