The issuance of notice by courier under section 218 (2), 114 (4) and 121 service notices and other documents under section 114 (4) of the Income Tax Ordinance 2001 was issued by the courier service, which is incompatible with, The same courier service issued through further notices, which was not even answered, was formulated under 5121 of the Income Tax Ordinance 2001, Assisi has stated that no proper service of notice has been served on the taxpayers. Was. Assisi was a well-known club in the city and the service of notices could not be construed as appropriate services using the courier service. This law provided that the notice should be treated appropriately, served on the individual, if personally served on a person's representative. That no such effort was made by the department which chose the courier service method instead of the registered post and that the studies conducted in the absence of taxpayers clearly state the validity of the Income Tax Ordinance 2001 It has been shown that the courier service was provided under the law but cannot be read in isolation. The mode provided under section 218 (2) (a) of the Income Tax Ordinance 2001 cannot be ignored. I have been informed that this notice has been personally given to a representative of a representative. The taxpayer did not appear to the tax authorities in response to the service procedure provided in section 218 (a) (b) of the Income Tax Ordinance 2001, in which case, the department should take its own course. Service provided in section 218 (2) (c) of the Income Tax Ordinance, 2001, where notice is provided under the Civil Procedure Code, 1908
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
