MULTAN ENTERPRISES (PVT.) LTD., MULTAN versus SUPERINTENDENT, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION, F.B.R., MULTAN
Section 3 law governs the allegations made in the audit report and evidence of the evidence obtained from a third-party judicial officer. Taken as truth. In the same manner, the department has been asked to prove the allegations leveled by the Adjudicating Officer, even as he did not ask the department to present the documents seized by the third party and to prove it in accordance with the law. The third party was affiliated with the taxpayers, which was a separate and separate company. Even the First Appellate Authority called on the Revenue to submit or prove the documents, assuming that whatever was stated in the documents was true, as well as Revenue. Failed to submit statistics. Revenue was calculated from the above documents, the Revenue made the case on speculation, speculation, speculation and it was based on the document. Things that were not proven and had nothing to do with taxpayers and were part of the third party's internal record, until no one appeared to the third party to explain the relationship between these documents and to pay tax. The Revenue failed to prove a charge against the taxpayers. There were no legs
