Law: Income Tax Ordinance, 2001

Section: 121,121,114,111(1),111(b)and116(1),218

[Income Tax Ordinance (XLIX of 2001)].,,.Sections 121, 114, 111(1), 111(b) and 116(1), 218,, Purchase of urban residential land,, Show-cause Notice,.. Addition,, Validity,, Service of notice through registered post,... Service of final notice through registered post was a valid service, while terming service of notices to be improper, the learned CIR(A) has not bothered to bring on record any solid evidence, furthermore, concealment made by the tax-payer was proved from record against which addition made under Section 111(1)(b) was quite justified, by terming the service of notices to be improper by learned CIR(A) did not serve the purpose, Tribunal vacated the impugned order and upheld the order of taxation officer. Departmental appeal was succeeded,, JUDGMENT The titled departmental appeal pertaining to tax year 2006 has been directed against the appellate order dated 18/11/2009 recorded by CIT/WT(Appeals-III), RTO, Lahore, whereby annulment of exparte assessment order framed u/s 121 of the Income Tax Ordinance, 2001 (hereinafter called the Ordinance) has been agitated. 2. The learned DR is present on behalf of the department whereas none has tendered appearance on behalf of the taxpayer/respondent inspite of proper service of notice. Therefore, exparte proceedings are conducted by way of disposal of department appeal on merits. 3. The facts in brief leading to the instant appeal are that the taxpayer, an individual, was booked for Broadening of tax base on the basis of an information received from the office of Sub-Registrar, Depalpur that the taxpayer had purchased 1 Kanal residential urban land for a consideration of Rs.15,45,000/-. Therefore, proceedings were initiated by way of issuance of notice u/s 114 of the Ordinance requiring the taxpayer to file return of income, which remained uncomplied with. Subsequently, notices u/s 111(1), 111(b) and 116(1) of the Ordinance were issued, which also met with the same fate of non-compliance. Hence, final notice u/s 111(1)(b) of the Ordinance was issued and served upon the taxpayer through registered post vide receipt No.530 dated 20.06.2009 but all in vain. Such non-cooperative attitude of the taxpayer compelled…

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