ORDER

This civil review petition has been preferred against the order dated 8th August 2023 passed by this Court in C.P. No. 2166-L of 2023.2. Precisely facts of the case are that a show-cause notice under section 122(9) of the Income Tax Ordinance, 2001 ("Ordinance") and a notice under section 111 of the Ordinance were issued to the petitioner. In the notices, it was alleged that upon a definite information, it was found that the petitioner was maintaining bank account in UK but did not disclose it in his wealth statement, hence, concealed the material fact. The notices were replied by the petitioner, denying the contention of the respondent. The Assessment Officer did not accept the explanation advanced by the petitioner as such the petitioner was charged to tax under section 111(1)(b) of the Ordinance. The petitioner filed an appeal before the Commissioner Inland Revenue (Appeals-1), Lahore, which was dismissed on 04.02.2022. Feeling aggrieved, the petitioner filed the ITA before the Appe...