MAULVI AHMED SAGHEER versus COMMISSIONER OF INCOME/WEALTH TAX (APPEALS) COMPANIES ZONE, ISLAMABAD
Demand notice for payment of Sections 137 and 138 Demand Notice The taxpayer claimed that the Demand Notice was issued under Section 138 of the Income Tax Ordinance 2001, while it had to be issued under Section 137 of the Income Tax Ordinance 2001. ? And the notice of this demand was legally flawed and proceeded to address the legal weaknesses and the investigation could be considered effective. The Department claimed that after the Income Tax Ordinance 2001, new forms were implemented and there was no dispute about the application of the provisions of the Income Tax Ordinance, for the purpose of enumeration of 1979; and the provisions of the Income Tax Ordinance, 1979. Under this income was calculated, the objections of the taxpayers were not sustained. However, new forms were used and there was a printing error in the title of the demand notice. And instead of 137, section 138 was printed, while the language of the notice was in accordance with the provisions of section 137 of the Income Tax Ordinance 2001. And this technology can thwart the entire process, which was otherwise implemented in accordance with the law. There was a printing error in the notice of accuracy demand, which could not fail the assessment proceedings, the language of the demand notice was in accordance with the provisions of Section 137 of the Income Tax Ordinance 2001. The new format was used correctly and the taxpayer's objection in this regard was not retained by the appellate tribunal.
