MUHAMMAD AFTAB SULTAN versus GOVERNMENT OF PAKISTAN, MINISTRY OF FINANCE
Sections 111, 114 (4) and 122 (c) of the Protection of Economic Reform Act (XII of 1992), Article 5 Constitution of Pakistan, Article 199 Constitutional application for the demand for foreign exchange tax from unclear income or assets on appropriate information. Not based or notice of a lack of material proof tax demand Exempt applicants from the foreign currency account retaining tax and inquiries from citizens of Pakistan, was a citizen of Pakistan, was a foreigner and owned property in Pakistan. Income tax department has received various foreign currency remittances to Pakistan for purchase. Passed the previous order against the applicant under Section 122 (c) of the Nissan, 2011 and linked its foreign currency bank account to the recovery of tax law status, the Income Tax Department under section 114 of the Income Tax Ordinance 2001 The first notice sent by was a feature, which meant that the tax officer was unaware of the fact that the income tax was on the person and on the property, besides that the above notice was very tampered with. No proof of proper service was available. The tax officer did not establish a proper basis for assessment under the provisions of section 122 (c). A. The Income Tax Ordinance, 2001 required the tax officer to base the order on information or material evidence, which was not currently available, the tax officer failed to conduct a spot inquiry and obtained blue prints from the building and a building completion certificate. Failure of Tenants Opinion and description of tenants in respect of property related to the property of the lenders, all heads
Related judgments — Peshawar High Court NWFP, 2014
