C.I.R., LD, R.T.O., KARACHI versus NATIONAL MEDICAL CENTRE, KARACHI
Proof of Appeal in Sections 128 (5), 182, 190 and 165 of Section RO No. 662 (I) / 2007 Dated 8 6 2007 Appealing of evidence at first appeal stage for non-compliance of notice and non-submission of statements The authority said the initial penalties were improperly imposed because compliance with the letter was made in accordance with the law. And in the absence of evidence before the taxation officer and the presentation of the necessary documents, the taxpayer's appeal was bound to be dismissed because according to Section 128 (5) of the Income Tax Ordinance 2001, the first appeal was before the taxation officer. There is no authority to accept any documentary evidence that is not presented, so the First Appellate Authority's order was illegal without any jurisdiction, the taxpayer failed to present any evidence in relation to filing statements with the taxpayers. The release was contested through a showcase notice but on the date of compliance, the taxpayers did not Compliance with the showcase notice nor requesting adjournment in the case, as a result of non-compliance of the notice, the taxation officer fined under sections 182 and 182 (3) the Income Tax Ordinance 2001, dealing with the taxpayers. By dealing with default taxpayers, First Appellate Authority withdrew the evidence for submission of statements made by AC taxpayers, dismissing fines. First Appellate Authority filed section 128 (5) of the Income Tax Ordinance 2001. He accepted the evidence in violation of the clause, because he did not have the authority to accept the evidence presented. At the first appeal stage, the taxpayer did not comply with the taxpayer's notice which resulted in a penalty.
