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MESSRS TRI-STAR INDUSTRIES (PVT.) LTD. THROUGH DIRECTOR versus THE COMMISSIONER OF INCOME-TAX, COMPANIES-I, KARACHI

In order to seek the provisions of Income Tax Ordinance 1979 Section 146 Section 146, Income Tax Ordinance, 1979, the authority to enter and search the premises of the business must be a competent officer in which the Inspector Additional Commissioner or Deputy Commissioner or any other officer. Authorized by the Central Board of Revenue or an Income Tax Inspector, if inspected by the Additional Commissioner or Deputy Commissioner in writing, such authorized person is allowed to enter the place where a person conducts his business. Is. Entry and search of business premises are required, inquiry powers were given to Income Tax officers of the department, they were accounts to search the business premises and booked any account or documents to get stamps on such accounts. Inspect or take copies of it. In custody of such documents or accounts and maintain them for a limited period of time necessary for the purpose of scrutiny or litigation and to make inventory of articles found in the premises in the Income Tax Department Not every account was capable of removing the document. , And other records relating to business transactions, vouchers, computers and disks not in accordance with Section 146 of the Income Tax Ordinance 1979, pending the investigation of this person before removing any book or book of documents from the business premises. Should. Before any account or documents is considered an element of satisfaction to the relevant authority, such records and documents may be made responsible for the assessment to any person or company, or to reopen or issue an assessment order. power of attorney advocate Bhara Kahu lawyer