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MESSRS SAID REHMAN, SANITARY STORE, CHARSADDA versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Article 146, 148 and 62 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 2 (3) CBR Letters, 11 12 1993 and 19 6 1994 Option to enter and search business premises, Option to take evidence on oath, etc. Inspector inspection of the premises and the report of the SC said that the inspector could not visit the premises unless he was with the Assigning Officer and could not visit the premises under sections 146 and 148 of the Income Tax Ordinance 1979, Assisi's statement was not authorized to be recorded. Inspector may make inquiries if otherwise authorized by the Central Board of Revenue under 5146 of the Income Tax Ordinance 1979 if the inspector is authorized by the Commissioner to make a spot and local inquiry and to record statements. Given. On the spot the assessor had a simple statement in which the inspector could record facts about capital investment, sales volume, stock and expenses. Equivalent to an oath statement because the inspector did not formally administer the oath before recording the statement, and in the event that there is no account, the information in the statement is usually based on an estimate or includes zero. The statement has to be manipulated. As reported, no sales or stock statistics was set up, the inspector did not receive a complaint without merit at the point of transfer and inquiry. property advocates from Gadoon Amazai lawyer