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C.I.R., ZONE-II, R.T.O., GUJRANWALA versus QAMAR JAVED

The appropriate service tax of section 111 (1) (b), 122 and 128 legal notices relating to unclear income or assets argued that under section 218 of the Income Tax Ordinance 2001 the first to invalidate and invalidate the service of legal notices. The appeal authority is not justified. Order taxpayers only approved on technical grounds under section 122 (1) of the Income Tax Ordinance 2001 claimed that the notices issued were not properly presented and provided an opportunity to be heard to explain the sources of investment. Not done. And taxpayers had a legitimate means of defining investments. The correct appellate authority had made it clear that the issued notices were not properly presented and that the taxpayer's reviewing officer was examined without giving reasonable opportunity to fail to provide legal opportunities. According to the law, the first appellate authority was allowed to revoke the assessment made under section 122 (1) of the Income Tax Ordinance; the appeal filed by the 2001 Revenue was dismissed with any merit.

Related judgments — Inland, 2012

• SUI NORTHERN GAS PIPELINES LTD., LAHORE v. C.I.R., L.T.U., LAHORE 2012 PTD 229
• ISLAMABAD ELECTRIC SUPPLY COMPANY LTD. v. COMMISSIONER INLAND REVENUE, (LEGAL), ISLAMABAD 2012 PTD 246
• LAHORE ELECTRIC SUPPLY COMPANY LTD., LAHORE v. C.I.R., R.T.O., LAHORE 2012 PTD 263
• COCA-COLA BEVERAGES PAKISTAN LIMITED, MULTAN v. COLLECTOR OF SALES TAX, MULTAN 2012 PTD 278
• SHEIKH COMMUNICATION, Proprietor Ehsan Elahi v. ADDITIONAL COMMISSIONER (AUDIT-II), R.T.O., FAISALABAD 2012 PTD 316
• TIWANA ENTERPRISES, FAISALABAD v. COMMISSIONER INLAND REVENUE, R.T.O., FAISALABAD 2012 PTD 334
• R.J. COTTON WASTE FACTORY, FAISALABAD v. COMMISSIONER INLAND REVENUE (ZONE-III), (R.T.O.), FAISALABAD 2012 PTD 337
• FAROOQ KHALID PIPE MILLS (PVT.) LIMITED, LAHORE v. COMMISSIONER, INLAND REVENUE (APPEALS-II), LAHORE 2012 PTD 350

All Inland judgments of 2012 →

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