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MESSRS A.K. INTERNATIONAL, RAWALPINDI versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Article (36 ()) and Constitution 73 Constitution of Pakistan (1973), Article 254 Establishment of Office of Federal Tax Ombudsman Ordinance (XVX of 2000), Section 2 (3) CBR Letter No. 6 (4) 2S / Adj / 2005, Date 19 11 2005 Law, Justice and Human Rights Division Letter No. 196 of 2005 (FTO), 26 5 2006 Taxes not levied on tax collection and tax collection Extension to the returned range was actually approved with an order ban following unusual circumstances. Central Board of Revenue approves two-year break with no reason to approve extension and abnormal conditions - Central Central Board of Revenue cites no reason for extension: Central Board of Revenue fails to meet The need for the law to record the reasons for the existence of extraordinary circumstances that could justify the aforementioned extension, which reflected inability and inadequacy by collateral expansion. r Hence, 653 days after the issuance of the showcase notice, up to this time, the limitation provided by section 36 (3) of the Sales Tax Act 1990 has expired, or it has not expired Was neither absolute nor subject to the parameters provided by the law, meaning that the existence of extraordinary circumstances was lawfully denied by the Central Board of Revenue, or to seriously avoid such powers and taxpayers. Provided standards to safeguard against illegal harassment that set the threshold for decision-making. In connection with a particular showcase notice, the extension can only be done in exceptional circumstances. Therefore, unless based on the Central Board of Revenue immigration advocates email from Gakhar Mandi lawyer