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MUSTAFA AKHUND vs DCIR, ZONE AEOI, UNIT-4, RANGE-B Ss — 2025 PTD 1264 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 1264 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
MUSTAFA AKHUND vs DCIR, ZONE AEOI, UNIT-4, RANGE-B Ss

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

MUSTAFA AKHUND VS DCIR, ZONE AEOI, UNIT-4, RANGE-B Ss. 111, 116(2), 122 & 176(4)---Wealth statement---Concealment of amount in foreign bank account---Addition made, assailing of---Plea of the appellant (individual taxpayer) is that his late father was a distinguished bureaucrat who, after his stint with the government, served for numerous years in foreign institutions (like Asian Development Bank), however, his father's foreign bank account was revealed to him (appellant) pretty late---Validity---Before the lower forum, appellant statedly failed to produce the relevant documents to substantiate his version with evidence to describe the source and nature of investment in the said bank but before this Appellate Tribunal, the taxpayer has furnished the copies of bank statement of foreign account maintained by his deceased father and other substantial documents, however, to ascertain veracity of its genuineness, it must be scrutinized at the assessment stage to reach at just and fair conclusion---Appellate Tribunal set-aside the impugned order and remanded the case for de novo consideration after providing proper opportunity of hearing to the parties---Appeal was disposed of accordingly.

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