FAISAL AHMAD vs FEDERAL BOARD OF REVENUE Ss — 2025 PTD 653 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2025 PTD 653 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2025
Reporter: PTD
Parties: FAISAL AHMAD vs FEDERAL BOARD OF REVENUE Ss
Subject matter: Criminal
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

FAISAL AHMAD VS FEDERAL BOARD OF REVENUE Ss. 111 & 122---Unexplained income or assets---Amendment of an assessment---Notices under Ss. 111 & 122 of the Income Tax Ordinance, 2001, simultaneous issuance of---Scope and effect---Definite information---Adjudication under S.111 prior to proceedings under S.122(5)---Contention of the petitioners / taxpayers was that the proceedings under S. 111 of the Income Tax Ordinance, 2001 ('the Ordinance, 2001') for making determination regarding "definite information" was required to take place prior to the initiation of the proceedings under S. 122(5) of the Ordinance, 2001---Held, that in the case titled Commissioner Inland Revenue v. Messrs Millat Tractors Limited reported as 2024 SCMR 700, the Supreme Court of Pakistan stated that the notices under Ss. 111 & 122 of the Ordinance, 2001 can simultaneously be issued but adjudication under S. 111 of the Ordinance, 2001 must take place in the first instance for forming of an opinion that would constitute "definite information" which shall form basis for initiation of proceedings under S. 122(5) of the Ordinance, 2001---Respondents / Department undertook that the law laid down by the Supreme Court in the said case shall be complied with in its letter and spirit---As per the undertaking given by the respondents the proceedings under S. 111 of the Ordinance, 2001 shall be taken up and finalized before initiation of proceedings under S. 122 of the Ordinance, 2001---Constitutional petition was dismissed accordingly.

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