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SAEED TAJ DIN, LAHORE vs COMMISSIONER INLAND REVENUE ZONE RTO, LAHORE Ss — 2025 PTD 1211 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 1211 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
SAEED TAJ DIN, LAHORE vs COMMISSIONER INLAND REVENUE ZONE RTO, LAHORE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 122; S. 236K; 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

SAEED TAJ DIN, LAHORE VS COMMISSIONER INLAND REVENUE ZONE RTO, LAHORE Ss. 122(5a) & 236K---Deemed assessment Order erroneous---Issuance of notices through e-mail and not by post (with acknowledgement due)---Taxpayer (a physician) assailed assessment order recorded by the additional Commissioner Inland Revenue ('the additional Commissioner')---Validity---In the present case, the additional Commissioner was not justified in initiating proceedings merely on the ground that the deemed order was erroneous in so far as prejudicial to the interest of revenue as certain discrepancies were found in the wealth statement, when he had failed to point out any discrepancy---additional Commissioner was also not justified in issuing notices through IRIS without receiving acknowledgment through e-mail and acknowledgement due by post---additional Commissioner passed the order under S. 122(5a) of the Income Tax Ordinance, 2001 ('the Ordinance, 2001'), without considering voluntary Declaration of Domestic assets; he also failed to examine the income record of the taxpayer from the FBR Portal which contained information about payment of income tax under S. 236K of the Ordinance, 2001 on purchase of the property, the purchase of which stood duly reconciled with the sources---Thus, the impugned order passed by the additional Commissioner was illegal and against the facts of the case, therefore, was liable to be vacated---appellate Tribunal Inland Revenue set-aside the impugned order of the additional Commissioner---appeal filed by the taxpayer was allowed.

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