Law: Income Tax Ordinance, 2001

Section: 111(1)(b)(c),114,114(4),115,116(1),122C( 1),122C(2),172(3)

Income Tax Ordinance (XLIX of 2001)- -Ss. 111(1)(b)(c), 114(4), 116(1) 172(3)-Income tax return, non-filing of-Non-resident-Determination-Scope-Non-appointing of representative-Taxpayer was aggrieved of notices issued by authorities fbr non-filing of income tax and wealth tax returns after he had purchased certain properties- Plea raised by taxpayer was that no proper service of notices was made to him, he was non-resident and even no representative was appointed under S.172(3) of Income Tax Ordinance, 2001-Validity-Ex parte order was passed by Assessing Officer who while passing the order was unaware about non-resident status of the taxpayer- Appellate Tribunal Inland Revenue set aside orders passed by authorities below and the matter was remanded to Assessing Officer to conduct detailed inquiry regarding non-resident status of taxpayer by following proper procedure of law-Appellate Tribunal Inland Revenue directed Assessing Officer to probe source of investment after providing proper opportunity of hearing to taxpayer- Appeal was allowed accordingly. 2013 PTD 914 ref. 2006 SCMR 129 and (2010) 102 Tax 149(sic) rel. THIS JUDGMENT DELIVERED BY: SHAHID MASOOD MANZAR, CHAIRMAN:---.--- Succinct facts of the case, as gathered from the impugned orders, are that on receipt of information that the appellant has purchased properties i.e. 08 Marla (26-P at Chak No.51) at cost of Rs.25,000,000/- vide Registry No.699 dated 18.05.2010 and 9 Marla (Chak No.51) at cost of Rs. 1,700,000/- vide Registry No.457 dated 29.03.2010. No return was filed, hence the statutory notices under sections 114(4) and 116(1) dated 27.06.2012 were issued for filing of income tax return along with wealth statement for the tax year 2010 but in vain. Therefore, a show-cause notice under section 122C read with section 11 l(l)(b) of the Income Tax Ordinance, 2001 was issued vide No. RTO/SG/Enf-06/M.B.Din/161 dated 27.08.2014 and proceedings initiated which culminated in passing of order under section 122C of the Ordinance ibid by making addition under section 111(1)(b) at Rs.26,700,000/- and addition under section 11 l(l)(c) at Rs.34,000/- and total income was assessed at Rs.26,734,000/- by creating…

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