CHICAGO METAL WORKS, INDUSTRIAL ESTATE, MULTAN versus COMMISSIONER INLAND REVENUE, MULTAN
Sections 177 (1), 174, 122 (5), 122 (9), 111 (1) and 67 show the change in sales tax shown in the Income Tax Statement to the taxpayers and the sales tax records shown in the variants. Was selected for audit based on variability. Income tax returns and sales tax profile purchases. And in addition, the preparation and commercial expenditure, profit and loss expenditure and application of Section 67 of the Income Tax Ordinance 2001 should also be verified as the reason the notice was issued and the explanation presented by the taxpayers was unsatisfactory. Was forgiving The taxpayer claimed that the profile of the registered unit selling and purchasing the business of tractor parts was used, which has no relevance as his unit in the appeal was allotted with the new cell tax number. And file an income tax return. Accordingly; and from March to June, sales tax returns were filed with the new name and NTN but with the old sales tax registration. And such facts were neither considered by the tax officer nor the first appellate authority. And completely separate company, based on the sales and profile of a company having a separate line of business having separate NTN and registration number under another company's Sales Tax Act, 1990 Sales and purchase data for has been prepared. The basic facts were neither disputed by the Adjustment Officer nor by the First Appellate Authority, despite repeated points, the date of sale and purchase of a company that has different NTN and sales tax registration numbers, tax combustion.
