| Citation(s) |
|---|
| 2025 SLG 1815 2025 SLD 1815 |
Appellate Tribunal Sindh Revenue Board, Karachi
ITA No. 478/KB-2024
PRESENT: MR. AIJAZ AHMED KHAN, MEMBER AND MR. SHAHID MEHMOOD SHEIKH, MEMBER
Date of Hearing: 21.04-2025 and Date of Order : 15.05-2025 Appellant by: Mr. M. Zubair, ITP
Respondent by: Mr. Kashif Hafeez, DR
ITA No. 478/KB-2024
PRESENT: MR. AIJAZ AHMED KHAN, MEMBER AND MR. SHAHID MEHMOOD SHEIKH, MEMBER
Date of Hearing: 21.04-2025 and Date of Order : 15.05-2025 Appellant by: Mr. M. Zubair, ITP
Respondent by: Mr. Kashif Hafeez, DR
M/S ADIL KHAN GHOURI, KARACHI ……… APPELLANT
VS
THE CIR ZONE-I RTO-I ......RESPONDENT ……… KARACHI
Law: Income Tax Ordinance, 2001
Section: 121
SUMMARY:
The taxpayer, an individual engaged in retail business, filed return for Tax Year 2017, which was treated as deemed assessment under Section 120. The case was selected for audit through computerized balloting under Section 214C.
Due to repeated non-compliance with notices (served electronically and via courier), the Assistant Commissioner Inland Revenue (ACIR) proceeded under Section 121(1)(d) and passed an ex-parte best judgment assessment based on available information, raising a tax demand of Rs. 415,598.