Law: Income Tax Ordinance, 2001

Section: 114,114(4),122C,111,128(5)

[Income Tax Ordinance (XLIX of 2001)]......Sections 114(4), 122C read with 111 & 128(5)-.- Finance Act, 2011, Amendment-.- Cancellation of order of taxation officer-.- Appeal-.- Notices, remained un-complied-.- Levy of Tax-.- Pleas-.- Evidence-.- Exclusion of Section 122C, Income Tax Ordinance, 2001 from the jurisdictional domain of CIR(A), the said amendment was made through Finance Act, 2011 and was applicable, w.e.f. 01/07/2011 onward whereas the instant appeal was filed before the learned first appellate authority on 10/06/2010. It is, by now a fairly well settled legal proposition that a provision of law having the effect of imposing tax liability on a taxpayer or curtailing his right will always be prospective in application-.- Looking from this angle, the amendment made through Finance Act, 2011 is irrelevant as far the instant appeal is concerned-.- It is also recognized by the hierarchy of the Courts of this country as well as of foreign jurisdiction that the principles of natural justice underlie every provision of law-.- Even the Constitution of Pakistan provides guarantee to the effect that nobody shall be deprived of his valuable property save in accordance with law-.- Precisely for this reason, the Revenue authorities are saddled with the responsibility to establish that tax is lawfully due from a subject before burdening him with the levy-.- Under Ordinance, 2001, the taxation officer while imposing of tax on a citizen has not only to bring sufficient material on record to justify the levy, he has also to confront the tax-payer with it to establish that sufficient basis exists for the levy-.- From the perusal of the officer of the taxation officer it appears that he has not bothered to bring the requisite material on record and income of the tax-payer has been determined with the help of stock phrases like local information, reputation of the area" etc. etc.-.- Such determination of income is certainly not sustainable with reference to the provisions of Income Tax ordinance, 2001-.- Tribunal decided not to interfere in order passed by the lower authority-.-Appeal of the department was dismissed-.- ORDER The instant appeal filed by the Revenue…

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