Law: Income Tax Ordinance, 2001

Section: 111(1)(b),122(9)

Law: Constitution of Pakistan, 1973

Section: 188

(a) Income Tax Ordinance (XLIX of 2001)-------Ss. 111(1)(b) & 122(9)---Constitution of Pakistan, Art. 188---Review petition---Bank account maintained in a foreign country not disclosed in wealth statement---Proper opportunity of hearing to be provided to the tax payer---Scope---Petitioner (tax payer) was charged to tax under section 111(1)(b) of the Income Tax Ordinance, 2001 ('the Ordinance') by the Assessment Officer---Appeal filed by the petitioner before the Commissioner Inland Revenue was dismissed---Aggrieved, the petitioner filed the ITA before the Appellate Tribunal Inland Revenue which was allowed, and against the said order, the respondent (department) filed Income Tax Reference before the High Court which was allowed---Finally the petitioner filed civil petition before the Supreme Court which was dismissed, hence the present review petition---Contentions of petitioner were that he had submitted his returns with all the necessary details and nothing was concealed; that all the necessary documents including the foreign income and assets statement along with the bank statement and foreign loan documents were e-filed which were available at e-Portal of E-FBR; that all these documents were supplied to the respondent through post as well, but the same were not considered by the fora below; that even otherwise, copies of the relevant documents were to be obtained from London, which could not be obtained in time on account of Covid-19 restrictions; that immediately upon receiving the documents they were produced before the Tribunal in order to substantiate his stance; that such documents were not new evidence, rather the same were in support of the information already available at e-Portal, but the High Court had ignored the factum of availability of these documents at e-Portal and had wrongly considered them as fresh ones; that while arguing the matter before the Supreme Court, the petitioner tried his best to highlight all these facts and to establish that the High Court had erred in law by considering the documents as new evidence, but no proper opportunity was provided to him by the Supreme Court---Validity---[Per Jamal Khan Mandokhail, J. [Majority…