| Citation(s) |
|---|
| 2018 SLG 389 2018 SLD 389 2018 PTD 500 (2018) 118 TAX 52 |
Appellate Tribunal Inland Revenue
I.T.As. Nos. 2000/LB and 2001 /LB of 2013, decision & hearing Date : 15-02-2017
QAMAR-UL-HAQ BHATTI, JUDICIAL MEMBER, MASOOD AKHTAR SHAHEEDI, ACCOUNTANT MEMBER
Sayyid Ali Imran Rizvi for Appellant. Ali Adnan Khan, D.R. for
Respondent.
I.T.As. Nos. 2000/LB and 2001 /LB of 2013, decision & hearing Date : 15-02-2017
QAMAR-UL-HAQ BHATTI, JUDICIAL MEMBER, MASOOD AKHTAR SHAHEEDI, ACCOUNTANT MEMBER
Sayyid Ali Imran Rizvi for Appellant. Ali Adnan Khan, D.R. for
Respondent.
MESSRS MIAN NAWAZ STEEL FURNACE, NAROWAL
VS
COMMISSIONER INLAND REVENUE, SIALKOT
Law: Income Tax Ordinance, 2001
Section: 129(1)(a),153(1)(a),161,162,205
Income Tax Ordinance (XLIX of 2001)-- --Ss. 129(1)(a), 161, 162 & 205--Decision in appeal--Commissioner Inland Revenue (Appeals), set aside impugned order under Ss. 161/205 of Income Tax Ordinance, 2001 and remanded case to the Assessing Officer for passing speaking order after ensuring proper service of the notice--Inland Revenue Officer, without establishing proper service of notice upon the taxpayer raised a demand of Rs. 39,859,962 ex-parte-- When an ex parte action was taken without establishing proper service of the last notice upon the taxpayer, Assessing Officer could not initiate proceedings afresh--Legislature had done away with the relief of "setting aside" under S. 129(1)(a) of the Income Tax Ordinance, 2001--Order passed by the Assessing Officer, in circumstances suffered with glaring legal flaws, which snatched legality and…
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