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NATIONAL BEVERAGES (PVT.) LTD. versus FEDERATION OF PAKISTAN


Article 65 Constitution of Pakistan (1973), Article 199 Assessment of Income Tax, Preparation of all Documents Before Income Tax Authorities Investigation of new facts by Income Tax Authorities Any evidence to prove the alleged huge expenditure therein Failure to submit plant increase and acquisition of new property income tax authority, petitioner received a complaint against the applicant that the purchase of new asset / addition to the asset was forged with the purpose of reducing taxable profits. Based on the diagnosis of such a complaint was made by the applicants The re-opened debate was that all relevant documents were submitted to the Income Tax Authority and after considering these documents it was assumed that all the necessary evidence and documents would be reviewed to prove the alleged expenditure. , Which will result in no restrictions. Proceedings under Section 65 of Income Tax Ordinance, 19, where the Assessing Officer had referred to the matter and traced it without referring to the evidence and documents submitted by the applicant, Income Tax Ordinance. Under section 65 of 1979, the proceedings will be banned while in the present case he was charged. Financial matters and the matter had to be thoroughly investigated and only the assessing officer could start the review only after the reopening had not been consciously completed and the income related to revenue received. The exact information was not estimated, therefore, the notice under section 65 of the Income Tax Ordinance 1979

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