COMMISSIONER INLAND REVENUE versus KHAN CNG AND FILLING STATION
Sections 122 (5), 120 and 133 of the High Court Reference Receipts, CNG Filling Station Assessment Modification Authenticated information is otherwise audited or otherwise, the scope implies any information that is incomplete, or further action on it. Required, does not create accurate information. The Department obtained the Internal Formula of Oil and Gas Regulatory Authority under Section 176 of the Income Tax Ordinance 2001 and worked on the monthly sales of the Essex (CNG Station) using the formula that the aforementioned internal formula, namely, OGRA. The formula was definitively equivalent to information intended to amend the assessment under Section 122 (5) of the Income Tax Ordinance 2001 as it determined the sales volume of the formula relating to the taxpayer's accuracy, which Was not supported. The law, shown only in the house, was conducted by the taxpayers in section 122 (5) of the Income Tax Ordinance 2001, in order to arrive at the total sale of the self-styled procedure adopted and developed by the department. Permanent information was transmitted to the opinion or estimate rather than to the exact information provided by the audit, but information that was sufficient to convince a relevant officer that an ACCC's tax revenue was estimated. Was not assessed or the total income of an assessee was assessed, which is precisely what is known, Clearly, obviously, did not leave anything on lies, this is no doubt. A final, final and final form is already in the document or record at the time of receiving the cut and dried information.
Related judgments — Lahore High Court Lahore, 2013