LAL GHEE AND OIL MILLS MALAKAND AGENCY versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 122 (1), 124 (1) and 148 Constitution of Pakistan, Article 247 (3) Complaint against issuance of illegal notices for audit, Income tax complaint, Preparation and sale of a private limited company, Ghee and Coking Oil Unit I was busy The complainant's complaint was located in Malakand (PATA), which was declared exempt from tax under Article 247 (3) of the Constitution and his claim for complete immunity was rejected and 20% of the business assessed tax and assessment order. Was made under section 124 (1) of the Income Tax Act. According to the Tax Ordinance, 2001 adopted, the CET (Appeals) abrogated the Assessment Order, which stated that the Assessing Officer had been able to bring any concrete evidence on record to support his process of dealing with 20%. Was unsuccessful, was sold in a taxable tax area. The Income Tax Appellate Tribunal dismissed the department against dismissing the assessment that the dismissal order had been finalized because the department had not filed an appeal / reference against the tribunal's order. r In front of the High Court Department, the audit proceedings were initiated instead of implementing the Tribunal's order. The complainant claimed that the audit proceedings were illegal because the sales department had already verified and established that the business was fully and exclusively taxed. There was no fresh refusal to claim that the complainant's business was located in a tax-exempt area and that all business operations were performed in the tribal areas, independent tribal areas and that another tradition of sale verification was not legally enforceable. The evidence was not brought to the record
Related judgments — Federal Tax Ombudsman Pakistan, 2012
