Law:

Section:

NOTES: Failure to confront specific provision of law in notice---Scope---Without specifically confronting the specific provision of law and without issuance of any notice in respect of the proposed addition/action, the proceedings initiated are defective and nullity in the eyes of law. Amendment of assessments Failure to confront specific provision of law in notice Taxpayer assailed order passed by assessing officer whereby he had amended the deemed assessment order and the dismissal of his appeal---Validity---Show-cause notice issued to the taxpayer did not reflect the addition proposed under S.21(m) rather the allegations contained in the notice confronted to the taxpayer proposed the addition under S. 111(1)(b)---Non-mentioning of S. 21(m) and the proposed addition under the said provision could not be condoned as it tantamounted to denial of statutory right of the taxpayer---If the taxpayer did not know as to under what provision of law the addition in the income was going to be made, he would not be able to come up with his view to the legality of jurisdiction and would not be able to take objections against the proposed action--- Order passed by the officers below suffered from legal infirmity and were not sustainable in the eyes of law---Second appeal was allowed. Amendment of assessments---Failure to confront specific provision of law in notice---Scope---It is a right of the taxpayer to know as to under what provision of law the officer is intended to make assessment so that he may get an opportunity to defend the proposed action accordingly. Raja Fida Hussain v. Deputy Director 2021 PTD 1710 rel ORDER: ZAHID SIKANDAR, JUDICIAL MEMBER:---.--- The instant second appeal has been preferred by the taxpayer under section 131 of the Income Tax Ordinance, 2001 (hereinafter referred as TTO’) against the Order 6551 dated 28.10.2014 passed by the Commissioner Inland Revenue (Appeals), Faisalabad wherein the learned Commissioner Inland Revenue (Appeals), rejected the appeal of the taxpayer and maintained the amended assessment made by the assessing officer. 2. Brief facts of the case are that the appellant/taxpayer filed income tax return for the year 2012…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492