MASOODURREHMAN, KOHAT versus COMMISSIONER OF INCOME TAX (APPEALS) PESHAWAR
Section 111 The penalties for concealing purchases made during the business activities of the assessment year were obliged to furnish details of the revenue received during the submission of the scope assessment, but not the details of all business activities of the assessment year. Where Asmussi declared his correct income. During the assessment year, when it could not be fined for failure to provide details of the purchase, it initiated a penalty proceeding against the reviewer for attempting to conceal or complete his income or its details. But not to hide the purchase, the department will be lied to in the penalty proceedings so that they could deliberately show the commission or report the error as a result of concealing the revenue or making false income details. Will result in the issuance of a tax avoidance, resulting in a tax avoidance Must provide appropriate opportunity. The action is intended to be a criminal proceeding, thus, quality evidence with criminal ease will be required so that the order to impose fines can be maintained so that the department can impose fines and after proving that such conceals are intentional and contradictory. There are rules.
Related judgments — Peshawar High Court NWFP, 2010
