Law: Income Tax Ordinance, 2001

Section: 120,120,122(9),122(5),122(1),111(1)(b),1 8(1)(b),176

[Income Tax Ordinance (XLIX of 2001)],,.Sections 120, 122(9), 122(5), 122(1), 111(1)(b), 18(1)(b), 176,, Return,,. Assessment,,. Maintaining certain bank accounts by tax-payer which were not disclosed by him,,. Credit-entries,, Show-cause Notice,,. Amendment,,. Additions,,. Appeal, granted relief,.. Deletion of peak credit entries, remaining treatment upheld, hence this further appeal,,. Main thrust of the appellant's assertions as apparent from the grounds was on ex-parte proceedings, and the next was the onus of proof, which as per learned counsel, was on the taxation officer, on the other hand, learned D.R. insisted that the ex-parte proceedings were due to non-cooperative attitude of the tax-payer, on next assertion she submitted that onus to proof/explain entries in the bank statements was on the tax-payer,.. It was observe by the Tribunal that the fact of non-declaration of bank accounts in question was not disputed by the tax-payer, controversy was regarding ex-parte proceedings and onus to proof/explain the entries of the un-declared bank accounts as well as investment in the business venture, primary onus was sufficiently discharged by the taxation officer that the bank accounts in question were not declared, it was the taxpayer, thereafter, who had to explain and proof as to whether the accounts were required to be declared as per law or not and the entries in the bank accounts fell within the mischief of un­disclosed income or not, since, the entries in the bank accounts were neither explained by the tax-payer nor properly adjudicated by the taxation officer, therefore, the matter should be reconsidered by the taxation officer after attending to all the objections and grounds raised by the taxpayer,, Orders of the two forums below on all issues raised as per grounds of appeal were set-aside and the matter was remanded to the taxation officer to re-adjudicate the issue within a period of six months, in view of the finding given above in accordance with law, tax-payer was directed to appear before the taxation officer with all supporting documents as well as the documents requisitioned by the department,, JUDGMENT Through the instant appeals pertaining…

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