ORDER

This appeal filed at the behest of the taxpayer is directed against order dated 07-06-2023 whereby the CIR (Appeals) confirmed the amended assessment order framed by the taxation officer in the appellant's case for tax year 2016.2. Brief facts of the case are that the taxpayer being an individual filed income tax return for tax year 2016. Upon scrutiny, the said return was found erroneous in so far as prejudicial to the interest of revenue. Hence show-cause notice under section 122(9) read with section 122(5A) was issued by the OIR to the taxpayer. It was alleged that the taxpayer declared foreign remittances amounting to Rs.5,708,080/- in the return however e-folder of the return showed no evidence in respect of fulfillment of conditions of subsection (4) of section 111. In response, the taxpayer submitted reply which was not found tenable, hence the OIR finalized the amendment proceedings by way of making add backs of claimed foreign remittances of Rs.5,708,080/- in taxpayer's income...