Law: Income Tax Ordinance, 2001

Section: 111(1)(d),120,122(5A),122(9)

(a) Income Tax Ordinance (XLIX of 2001)--- ----Ss.122 (5A) & 122(9)---Amendment of assessment---Call for books of accounts, record, documents and evidence---Taxpayer contended that Additional Commissioner was not empowered to call for books of accounts, record, documents and evidence; and seeking help of such material through notice under Ss.122(9)/122(5A) of the Income Tax Ordinance, 2001 to establish erroneousness and prejudice to the revenue, constituted fishing inquiries and was a clear indication to show that there was nothing erroneous and prejudicial to the interest of revenue in the order of assessment sought to be amended---Validity---In the proceedings under S.122(5A) of the Income Tax Ordinance, 2001 the erroneousness and prejudice to the revenue should be definitive and visible from the order sought to be amended---Show-cause notice should not be based on suspicion, apprehensions or assumptions---Assessing Officer could not suggest particular evidence at the time of commencement of proceedings under S.122(5A) of the Income Tax Ordinance, 2001---Such was prerogative of taxpayer what he offers to explain or contradict the stance of assessing authority---Edifice of action under S.122(5A) of the Income Tax Ordinance, 2001 could be built after obtaining evidence from the taxpayer---Not only multiple notices on the same issue were issued but the Assessing Officer had been insisting on production of books of accounts, documents and evidence to establish erroneousness and prejudice to the interest of revenue---Section 122(5A) of the Income Tax Ordinance, 2001 did not empower the revisional authority to suggest an evidence and call for books of accounts, documents and evidence. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss.122(5A) & 120---Amendment of assessment---Issuance of multiple notices on the same issue---Validity---Despite receiving explanation in response to the queries raised in the notices under S.122(5A) of the Income Tax Ordinance, 2001, Assessing Officer issued four show-cause notices pressing for production of books of accounts record, documents and evidence which was not permissible in proceedings under S.122(5A) of the Income Tax…

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