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C.I.R., ZONE-II, R.T.O., GUJRANWALA versus IBRAR AHMAD

Section 122 Evaluation Amendment Taxpayers' use of the national tax number for the purchase of a motor vehicle by another person The taxpayer submitted a copy of the payment receipt stating that the motor vehicle was named in the other person's name. Is registered. A transcript of the delivery letter stating that the above delivery was made to this person. The affidavit of the person in which he mentioned that since he does not have a national tax number, he used the taxpayer / appellant's national tax number but was rejected by the tax officer, which was merely a consideration. Was described with. The Assessing Officer should have considered the affidavit given by this person and if the Assisting Officer did not believe the contents of the affidavit were correct, it should have been properly investigated. No inquiries were made by the Assessing Officer and the taxpayer's dispute was arbitrarily dismissed and the assessment order which had been validated by the appellate authority earlier and correctly evaluated. Order was canceled No illegal or malicious exists to guarantee any interference Appeal filed by Revenue was dismissed with any qualification

Related judgments — Inland, 2012

• 2012 PTD 713 2012 PTD 713
• C.I.T., LEGAL DIVISION, L.T.U., LAHORE v. SANPAK ENGINEERING INDUSTRIES, LAHORE 2012 PTD 734
• KHAN CNG, FILLING STATION, RAWALPINDI v. DEPUTY COMMISSIONER INLAND REVENUE (AUDIT-II), R.T.O., RAWALPINDI 2012 PTD 741
• C.I.R. (R.T.O.), FAISALABAD v. BHARARA TEXTILE, FAISALABAD 2012 PTD 754
• YOUSAF SUGAR MILLS, LAHORE v. COLLECTOR OF SALES TAX AND FEDERAL EXCISE, LTU, LAHORE 2012 PTD 759
• NEW LIGHT HOUSE (PVT.) LTD., LAHORE v. C.I.T., R.T.O., LAHORE 2012 PTD 761
• SAMAD PIPE INDUSTRIES (PVT.) LIMITED v. C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE 2012 PTD 790
• SUI NORTHERN GAS PIPELINES LTD., LAHORE v. COMMISSIONER INCOME TAX, L.T.U., LAHORE 2012 PTD 801

All Inland judgments of 2012 →

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