Prior to the addition of sections 111 (1) (b) and 184 unclear income or assets, the appellate authority deleted the addition made by the tax officer under section 111 (1) (b) of the Income Tax Ordinance 2001, as documented. Evidence was presented which showed that whatever the source of investment was made under Section 184 of the Taxpayer Income Tax Ordinance 2001, the result of the agreement was canceled and other documents were also appealed. It was submitted to the Tribunal that the earlier appellate authority had rightly excluded the addition. As a result of the taxation officer, no interference in the order of the First Appellate Authority was guaranteed due to the penalties and the appeals filed by the department were dismissed.
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
