Law: Income Tax Ordinance, 2001

Section: 111,111(1)(b),111(1)(c),122,122(1),122(4 ),122(5),122(5)(i),122(5)(ii),122(5)(iii ),122(9),161,205

(a) Income Tax Ordinance (XLIX of 2001)----Ss. 111 & 122---Assessment order, revision of---Precondition---Assessment order is required to be amended on basis of "definite information"---Deputy Commissioner Inland Revenue court invoke, S.122(1) of Income Tax Ordinance, 2001 for acquiring jurisdiction to amend order under S.122(4) read with S.122(5) of Income Tax Ordinance, 2001 as the case may be. (b) Income Tax Ordinance (XLIX of 2001)-----Ss. 111(1)(b), (c) & 122---Assessment order, revision of---Scope---Statutory notice, non-issuance of---Taxpayer was engaged in import and subsequent sale of textile items---Authorities initiated proceedings under S.122(5) of Income Tax Ordinance, 2001 against the taxpayer on the basis of information with regard to purchase of a property by him---Deputy Commissioner Inland Revenue assumed jurisdiction under S.111(1)(b)/(c) of Income Tax Ordinance, 2001---Appeal filed by taxpayer against proceedings was dismissed by Commissioner Inland Revenue (Appeals) and order was maintained---Validity---Deputy Commissioner Inland Revenue was under legal obligation to specifically identify nature of suppressed income and issue notice in terms of S.122(5)(i), (ii) and (iii) of Income Tax Ordinance, 2001 highlighting fact that under which category case of taxpayer fell---Non-issuance of such notice meant that while passing amended assessment order, Deputy Commissioner Inland Revenue was not in possession of "definite information" and reasons assigned for additions/ disallowances while passing amended assessment order could not be termed as "definite information"---Entire proceedings, in circumstances, were void ab initio and illegal as simple issuance of notice under S.122(9) of Income Tax Ordinance, 2001 before conducting audit of taxpayer prior to confrontation audit report/objection/charge sheet for obtaining rebuttal/explanation by taxpayer was not enough to further proceed in matter for amending assessment order under S.122 of Income Tax Ordinance, 2001 which was already completed under law---Additions under S.111 of Income Tax Ordinance, 2001 were made without issuing specific and separate notice under S.111 of Income Tax Ordinance, 2001…

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