SAHIB JEE versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 59 (1) CBR Circular No. 4 2001, Dated 18 6 2001 Self Assessment Scheme, Para 9 (a) (ii) CBR Circular Letter No. 7 (7) Section Assistant / 2001, Dated 26 3 2002 Establishment of Office of Federal Office Tax Ombudsman Ordinance (XXXV 2000V), Section 2 (3) Self Assessment Setting up a case for total audit on the basis that the net profit of 6% of sales is much lower than the business line of this assessment. Was. Total audits include revenue stress. Evidence of case revenue potential; clear evidence of loss of income; formation of new assets that does not cover discrepancies in announced earnings and utilities; No conditions / factors were found in return of complainant's income, As such there was no valid reason or justification for selecting the case for the total audit. Weakness has termed this decision irrational, irrational, and unlawful in that it would be clearly equivalent to \ corruption to address defects not covered by the principles of the letter and where corruption \ is identifiable. The matter is also subject to the jurisdiction of the Federal Tax Ombudsman. la exempted from financial duties, the Complainant / Assisi's return was eligible to be accepted under the Self Assessment Scheme, especially when none of the criteria set forth in the selection of cases for audit was unrecognizable, the Federal Tax Ombudsman recommended. That the return should be accepted under the Self Assessment Scheme.
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