AHMED ENTERPRISES, ISLAMABAD versus COMMISSIONER OF TAX (LEGAL) LARGE TAXPAYER UNIT, ISLAMABAD
Section 122 (5), 133 and 177 of the Audit and Amendment of the Assessment to the High Court Assistant, who had done the business of building and selling buildings, filed the returns for the relevant year and their case was audited under section 177 of the Income Tax Ordinance. Was selected for. 2001 Income Tax Officer assesses the assessment of income assessed by the Assam Income Tax Officer and amends the assessment under Section 122 (5) of the Income Tax Ordinance 2001, which amendments were retained till the appellate tribunal. ? During the audit officer Skasey did not present any evidence, such as statements of bank accounts, sale of buildings sold, etc. There was no alternative, but to check the income of the SC through other means, two Statements of people who bought two. Assissee-related offices were recorded and they presented only legal issues for sale contracts, and realistic disputes could not be made the basis of reference beef. In the present case, no legal error or weakness was identified, but the appellate tribunal has resolved the factual dispute through the High Court. In the circumstances, the dispute of fact cannot be entered while reference is made accordingly. Decide the request order.
