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MRS. ADEEBA EHSAN versus INCOME-TAX APPELLATE TRIBUNAL OF PAKISTAN, LAHORE BENCH, LAHORE


Section 5 (1) (xii) and 17b waivers of the Wealth Tax Act, 1963, evidence of foreign remittances for which the FIR was filed was confirmed by a chartered accountant firm of immigrants. The certificate was accepted by the Assessing Officer. The inspector's assistant commissioner reviewed the disposition claim to the extent of acceptance of the foreign remittance claim, and the case was sent to the diagnostic officer for the diagnosis of de novo, the accuracy assessment officer assigned to a chartered accountant firm. Accepted a certificate that had absolutely nothing to do with The fact is that when a particular person was sent a certain amount of money in a foreign exchange through a particular bank, ii the chartered accountant had to give a certificate like this, then he would either send, send or receive the bank. The bank should have helped. Evidence from either the sender bank or the recipient bank, issued by the certificate, that the E-Firm of the Chartered Accountants was unworthy of credibility, so a review of a Firm of the Chartered Accountant supporting the assessee's claim The authority was rightly excluded by the certificate, claiming receipt of foreign remittances was absolutely irrelevant. The banking channel can only be verified through the channel namely the bank that acted as the agent for receiving and distributing remittances.

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