| Citation(s) |
|---|
| 2025 SLG 712 2025 SLD 712 |
Appellate Tribunal Inland Revenue, Islamabad
ITA No.362/IB/2023 (Tax Year 2019)
(M. M. AKRAM) JUDICIAL MEMBER -(IMRAN LATIF MINHAS) ACCOUNTANT MEMBER
Appellant By: Mr. Shehzad Ahmed Malik, FCMA
Respondent BY: Mr. Naeem Hassan, DR Date of Hearing: 24.03.2025 Date of Order: 24.03.2025
ITA No.362/IB/2023 (Tax Year 2019)
(M. M. AKRAM) JUDICIAL MEMBER -(IMRAN LATIF MINHAS) ACCOUNTANT MEMBER
Appellant By: Mr. Shehzad Ahmed Malik, FCMA
Respondent BY: Mr. Naeem Hassan, DR Date of Hearing: 24.03.2025 Date of Order: 24.03.2025
Mr. Abu Bakar Siddique; House No.168, Mohallah Hali Road, Westridge-1, Appellant Rawalpindi. NTN: 6110125475149
VS
Commissioner Inland Revenue, RTO, Respondent Rawalpindi.
Law: Income Tax Ordinance, 2001
Section: 122(5A), 122(5)
SUMMARY;
i. Section 122(5A) allows the Commissioner to amend an assessment based only on the existing record, and not on subsequent information that may become available after the assessment.
ii. The Commissioner does not have the power to conduct a detailed inquiry or ask the taxpayer for additional records beyond what was already provided during the original assessment process.