MUHAMMAD YASEEN versus C.I.R., AUDIT ZONE-III, R.T.O.-III, KARACHI
Sections 176, 111 (1) (b) and 122 (5A) of the Convene Evidence (10 of 1984) Article 199 Notice of Income Tax proceedings for obtaining information or evidence Convene e Martyrs 1984, Applicant of the Claimant Commissioner of Taxpayers Only allowed to find out the pay order but the tax official obtained the bank account information which was not allowed. Section 111 (1) (b) of the Income Tax Ordinance 2001 included the bank statement that was not contested and therefore the provisions of the Convention of Martyrdom 1984 were not violated, and its The evidence was also used behind the scenes. Taxpayers and the law provide that an individual be provided with an opportunity to review or counter the evidence used against him, to seek information from the bank under section 176 of the Income Tax Ordinance 2001 The taxation officer's approval was approved. The tax officer traveled outside the jurisdiction of the pay order tax officer and summoned the bank statement and wrote a letter for which no approval was obtained by the commissioner's action of the tax officer and without legal stability. Taxpayers were not contested by the bank statement. In question and no opportunity was provided to examine whether such entire proceedings, irrespective of the Conan martyrdom, 1984, were applied to all income tax proceedings, 1984 Income tax authorities Exercised quasi-judicial powers and jurisdiction and could not rely on any such statement without providing opportunity to taxpayers, especially when a quasi-judicial decree
