Law: Income Tax Ordinance, 2001

Section: 122

Law: Income Tax Rules, 2002

Section: FirstSchedule,

[Income Tax Ordinance (XLIX of 2001)]......Section 122(9)--Income Tax Rules, 2002, First Schedule, Para. 2...Amendment of assessment...Service of notice...Assessee denied service of notice... Held, it was not understandable as to how the assessee was able to expose the technical flaws of the notice before the First Appellate Authority, when he had not received it...Non-disclosure of income were not even touched upon and the assessment was annulled merely on technical grounds, which were misconceived and annulment of assessment was not justified...Order of the First Appellate Authority was vacated and the order passed under S.122(1) of the Income Tax Ordinance, 2001 by the Assessing Officer was restored by the Appellate Tribunal. 1997 PTD 47 ref. 2007 PTD 967 and PLD 1993 SC 109 rel. (b) Income-tax Notice...Technical flaw...Mere technical flaw in the form of a notice cannot vitiate an order of assessment if the charge of tax otherwise stands established beyond any shadow of doubt. 2007 PTD 967 and PLD 1993 SC 109 rel. ORDER The instant department appeal pertaining to tax year, 2004 has been directed against the order dated 18-9-2007 recorded by the CIT(Appeals), Gujranwala, whereby he annulled the amended assessment order dated 7-6-2007 passed under section 122(1) of the Income Tax Ordinance, 2001. 2. Facts of the case, in brief, are that the return filed by the tax payer declaring income at Rs.90,000 was deemed as assessment under section 120 of the Income Tax Ordinance, 2001. Subsequently, it came to the notice of the Assessing Officer that the taxpayer was an agency holder of Messrs Dawood Corporation under the name and style of Messrs. Ahmad Raza Abbas and Co. and during the tax year under consideration he had also made purchases of Rs.246,000 from the said corporation but did not declare the same in the income tax return. Non-declaration of income from the said source was, therefore, considered to be a definite information regarding concealment of income. Accordingly the Taxation Officer issued statutory notice under section 122(9) of the Income Tax Ordinance, 2001 to the taxpayer, but he did not respond. Hence the assessment was amended and income of the…

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