| Case ID |
2e61f5bb-d632-47d1-bfbd-2c9a7eba0d7f |
| Body |
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| Case Number |
ITA No.437/LB/2012 |
| Decision Date |
Apr 26, 2013 |
| Hearing Date |
Apr 26, 2013 |
| Decision |
The Tribunal upheld the decision of the Taxation Officer, stating that reasonable opportunity had been provided to the taxpayer before the amended order was passed. The taxpayer's argument that sufficient opportunity to explain the vehicle purchases was not afforded was rejected, as the Tribunal found that statutory notices were properly issued and served. The appeal was therefore dismissed, and the case was remanded back to the Taxation Officer for a de novo assessment regarding the additional vehicles purchased by the taxpayer, ensuring that all statutory requirements were met. |
| Summary |
This case revolves around the appeals filed by the taxpayer against assessments made under the Income Tax Ordinance, 2001. The taxpayer contended that the purchase of vehicles during the tax year could be explained satisfactorily if the notices were received properly. However, the Tribunal found that the Taxation Officer had provided reasonable opportunities for the taxpayer to present their case. The Tribunal rejected the taxpayer's appeal, emphasizing the importance of compliance with statutory notices. The case highlights the procedural adherence required in tax assessments and the significance of providing adequate opportunities to taxpayers in tax litigation. This ruling is crucial for understanding taxpayer rights and the obligations of tax authorities in the assessment process. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
MR. MUHAMMAD AKRAM TAHIR,
MR. NAZIR AHMAD
|
| Lawyers |
Mr. S. A. Raza Naqvi,
Ms. Fouzia Fakhar
|
| Petitioners |
Mr. Asad Razzaq
|
| Respondents |
The CIR (Legal Division), RTO, Lahore
|
| Citations |
2013 SLD 158
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
111,
120,
122(9),
122(1),
122(5),
111(1)(b)
|