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KHADIJA WASEEM BUTT, LAHORE vs The COMMISSIONER INLAND REVENUE, ZONE RTO, LAHORE Ss — 2025 PTD 566 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation
2025 PTD 566 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year
2025
Reporter
PTD
Parties
KHADIJA WASEEM BUTT, LAHORE vs The COMMISSIONER INLAND REVENUE, ZONE RTO, LAHORE Ss
Subject matter
Tax & Customs
Provisions referred to
S. 111; S. 122; 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

KHADIJA WASEEM BUTT, LAHORE VS The COMMISSIONER INLAND REVENUE, ZONE RTO, LAHORE Ss.122(5a) & 111---Fishing inquiries---additional Commissioner, powers of---Scope---additional Commissioner made additions under S.111 of Income Tax Ordinance, 2001, ('the Ordinance, 2001'), on the ground that sources of investment in properties, prize on prize bonds and amnesty had been declared without documentary evidence---Plea of the appellant / taxpayer was that additional Commissioner was not justified in invoking provisions of S. 122(5a) of the Ordinance, 2001---Validity---additional Commissioner was not justified in making fishing inquiries nor was he justified in requiring documents while conducting proceedings under S. 122(5a) of the Ordinance, 2001; he could have requested through proper channel sharing with him amnesty Declarations by the concerned Chief Commissioner who could have obtained them from the Member Operations---In the present case, interestingly, amnesty declared in the wealth statement at Rs.63,000,000/- through amnesty Declaration of 2019 was accepted whereas amnesty of Rs.200,000,000/- for 2018 was not accepted by the additional Commissioner when, in fact, both of them were declared in the wealth statement for the Tax Year 2018 which proved that the additional Commissioner passed the impugned order without application of mind---appellate Tribunal vacated the impugned order passed by additional Commissioner under S. 122(5a) of the Ordinance, 2001 being illegal and against the facts of the case---appeal, filed by the taxpayer, was accepted, in circumstances.

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