S.R. ENTERPRIZES versus SECRETARY, REVENUE DIVISION, ISLAMABAD
The jurisdiction for determining Section 7 tax liability is claimed by the taxpayer and the matter is entrusted to the Special Inland Revenue Officer, while it is assessed by the Inland Revenue Officer of the second unit and thus jurisdiction and reversal. Was not declared. Finalizing an (unlawful) assessment by a non-specific Inland Revenue Officer when the Inland Revenue Officer of a specific unit is at risk of forcible action, if the sales tax incurred by the Inland Revenue Officer of a non-specific unit When the demand was raised as a result of the assessment, the moderation department in the Treasury acknowledged that the assessment made was outside the jurisdiction so that the sales tax demand raised as a result of the review was not verified by any law. That the order passed without jurisdiction was declared a fraud in this law, Show cause notice for receipt issued by the Inland Revenue Officer, so illegal and despite the fact that the department claimed that the said show cause notice was actually an order dismissed and its order was invalid Order cannot be enforced if the tax demand raised is illegal, the law has no validity, the demand for tax could not be recovered. Such assessment could not be obtained. The misconduct meant the Federal Board of Revenue was directed to ensure that In fact, an illegal review conducted by the Inland Revenue Officer should be vacated under Section 45A of the Sales Tax. Act, 1990, by authorized authority
Related judgments — Federal Tax Ombudsman Pakistan, 2014
