COMMISSIONER OF INCOME TAX versus DOABA PLASTICS INDUSTRIES (PVT.) LTD.
Section 121 (1) (d), 120, 177, 122 and 133 Constitution of Pakistan, Article 189 High Court Reference Failure to submit documents or records of audit proceedings for the best judgment, best under section 121 (1). The validity of the order to examine the decision) (d) In the presence of the present assessment order under section 120 of the Income Tax Ordinance, 2001 of the Income Tax Ordinance, the question before the High Court was whether the Income Tax Ordinance of 2001 What are the provisions of section 121 (1) (d)? In the presence of an Assessment Order under section 120 of the Income Tax Ordinance, 2001, which could not be requested to submit the documents during the audit proceedings, the Department had to hold that in the light of the Sindh High Court decision in Messrs. The order can be passed. Sara Construction was held v Taxation Officer 4, Audit 2 Karachi and others (2013 PTD 682), It is the High Court Commissioner Inland Revenue (Legal) v Commissioner Inland Revenue (Appeal) and In Camels Myers (2013 PTD 837). Had responded to this legal proposal / question of the department against the department and said that an assessment order under section 121 of the Income Tax Ordinance 2001 for examination of the best judgment cannot be approved in the presence of an order. ? Of the Ordinance, and said that the Lahore High Court decision was upheld by the Supreme Court of Pakistan in 2013 under the order of 955 in the Civil Petition No 526. Therefore, in view of Article 189 of the Constitution High Court, the Department had no power to argue that the decision of the Sindh High Court in Messrs. Sara Construction Company v. Taxation Officer 4, Audit 2 Karachi and others (PTD 682 in 2013). Was a denial. Rely on irrelevant provisions of the law because of lack of proper support
Related judgments — Lahore High Court Lahore, 2015
