MUHAMMAD JAVED versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Sections 116, 120 (1), 121, 122 (1) (5), 176 and 214C Notice of Federal Tax Ombudsman Complaint that the Assessing Officer has specified the sources of investment in commercial property and the property for the relevant year. A statement of need to be filed. The complainant's request, with a statement of settlement, was that after the documents had identified the source of their investment, the appraising officer would have to submit his final / final assessment to the audit by assessing the accuracy of the Federal Board of Revenue. In the absence of an election option, they cannot file a statement of wealth. In the event of a final assessment, upon receipt of receipt of certain information about an investment, the officer may ask an estimator to explain his sources, and if there is a failure to do so under Section 122 (5). May, after the issuance of a showcase notice, amend its final assessment. ) The Investigation Officer of the Income Tax Ordinance, 2001 did not object to the investment sources identified by the complainant as the document was foreign remittances Nei. The Thesaurizing Officer amended / modified the Complainant's deemed review. Nor did the board choose for audit. The umpedmen instructed the chief commissioner to stop the investigating officer in connection with the investigation into sources that had already been accepted or sources of investment. Complainant's Case for Audit \ r \ n
Related judgments — Federal Tax Ombudsman Pakistan, 2013
