TECHNO FABRIK (PVT.) LTD. versus C.I.R. UNIT-VIII, R.T.O., KARACHI
Sections 11, 21 (3), 37b, 33, 36 and 73 assess the tax on the Income Tax Adjustment Show cause notice was issued on the basis of FIR under Section 37B of the Sales Tax Act, 1990 It was estimated from the taxpayer that the taxpayer had purchased the goods from the supplier, which was declared as a fake / fraudulent unit and claimed the input tax credit. Contrary to the facts of availability, that is, copies of checks in the name of the supplier. , The bank state in which the transfer of such checks from the bank account, the banker's certificate indicates that the amount of the checks has been transferred from the bank account to the supplier's bank account, and proof of the physical transfer of the goods, such as bridge receipts. Weight; Earlier, the appellate authority unfortunately found that the taxpayer had failed to produce the documentary evidence and did not provide any evidence in connection with the completion of the provisions of section 73 of the Sales Tax Act 1990 and provided the documentary evidence. Failed to transfer the goods; and that the first appellate authority consciously and mistakenly sought Were stopped had not decided on the issue of limiting the extent of the range with the order. By hiring trucks / vehicles from the stands, it looked like there was no other document as the Bullitt Department didn't suspect / challenged such documents, transferring the proceeds from the taxpayers' bank account. All documentary evidence in relation to the account receivable is crossed. The supplier's name was already presented to the taxpayers
