COMMISSIONER INLAND REVENUE versus SHEIKH MANZOOR AHMAD
Amendments to Sections 122, 120, 114, 176 and 133 of the amended Income Tax Ordinance, 2001, complete refund filed under section 114, which obtains the assessment order status under section 120 of the Impact Return filed by the taxpayers of 2009 ? On the information under section 176 of the Income Tax Ordinance 2001, relating to the purchase of a vehicle by the taxpayers, 2001 and thereafter. Under Section 122 (9) of the Income Tax Ordinance 2001, a notice of modification of the assessment was issued to the taxpayers and the taxpayer specified the source of funds for the purchase of vehicles as savings over the years, however, It has been claimed that domestic expenditure claims were made from 2004 to 2008; false claims resulted in savings for the purchase of vehicles and were refused and the revenue was increased for the previous years, Appellate Tribunal canceled. He said that such increase in domestic expenditure was wrongly held by the department in this regard. This department, beyond its jurisdiction, overlooked the legal position that domestic expenses related to the tax year 2004 to 2008 were part of the relevant orders examined under section 120 of the Income Tax Ordinance 2001 and section 114 of the Income Tax Ordinance. As a return filed 2001, the day the full refund was presented, for all purposes of the Income Tax Ordinance, 2001 was considered an assessment order, recognized, in the assessment orders under section 120 of the tax year 2004 Independent notices were not issued for editing. 2008 and during the process of amending the Evaluation Order of the Department, 2009 constituted the tax year 2009 to 2004 while editing the assessment of tax year 2009
Related judgments — Lahore High Court Lahore, 2015
