SAJID NAZIR MALIK (MEMBER):- This appeal has been filed by the appellant/Registered Person against the order-in-appeal No.02 dated ()6e 12.2023 passed by the Commissioner Inland Revenue Officer (Appeals VI), Karachi for the tax period July, 2016 to June, 1027 on the grounds s set forth in the memo of appeal.Bri f facts of the case are that on the basis of information received directorate of intelligence & investigation Inland Revenue, Multan vide lett r No DIR/1&1-1R/MN/1427 dated 30.06.2023 that the appellant suppliers/activity with Was not reported in taxpayer'sFederal Excise returns, consequently due to reporting sales tax charged thereon was not deposited into the governn ent exchequer which was otherwise required under section 3(1) oft] e Sales Tax act, 1990 (hereinafter referred to as "the Act"). The reply fu .nished by the registered person did not find favor of the assessing officer which resulted in culmination of proceedings by passing of order in original No.55/2002-...
PRESENT:
(TAUQEER ASLAM) CHAIRMAN, SAJID NAZIR MALIK (MEMBER)
Petitioner(s) by: Mr. Irshad Alam, advocate.
Respondent(s) by: Mr. Chulam Sarwar, D.R. 05.12.2024.
Law: Sales Tax Act, 1990
Sections: 3(1), 45(B)
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