Appellate Tribunal Inland Revenue
2025
THLN 4105
2025 PTD 848
Laws Cited
Sales Tax Act, 1990
Sections
3(1A),11(2)

M/S MASOOD AHMED KHAN NIAZI CONTRACTOR, SARGODHA

VS

COMMISSIONER INLAND REVENUE, RTO, SARGODHA

Petitioner(s) by: N.E.M.O.
Respondent(s) by: Niaz Ahmed, D.R
Present: TAUQEER ASLAM, CHAIRMAN AND SAJID NAZIR MALIK, MEMBER
ORDER

 ORDER:TAUQEER ASLAM, CHAIRMAN:---.---The above titled sales tax appeal has been preferred by the registered person calling in question the Impugned Sales Tax Order-in-Appeal No.66RB/2023 dated 21.03.2023 passed by the learned Commissioner In...and Revenue (Appeals), Sargodha pertaining to Tax Periods 2014 to 2017.2. For the purpose of disposing of this titled sales tax appeal, the key facts of the case arethat appellant, being a registered person, is a contractor of crushed stones. The adjudicating officer observed that the registered person has concealed/suppressed gross sales of its supplies to the tune of Rs.32,200,000/-in its income tax returns for the Tax Years 2014 to 2017 but the same has not been declared in his sales tax returns. Consequently, it becomes a cognoscible case for the adjudicating authority that the Registered Person has committed concealment / suppression of gross sales of its supplies to the tune of Rs.32,200,000/- which resulted in short payment of sales ...