ORDER

The titled appeal has been filed by the Appellant/taxpayer an Order dated 01.10.2021 passed by the learned Commissioner Inland Revenue (Appeals), RTO, Sialkot for the Tax Year 2018 on the grounds as set forth in the memo of appeal. Subsequently, the appellant also filed the additional grounds.2.The facts, in brief, are that the appellant taxpayer, in this case, is an individual who filed a return of income for the tax year 2018, declaring a net income of Rs.475,00/-. The return so filed by the appellant was treated to be an assessment order under section 120(1)(b) of the Income Tax Ordinance, 2001("the Ordinance").Later on, definite information was received that the appellant had made purchases from M/s Shangrilla Foods. In consequence thereof, to ascertain the correct income and tax liability, an amendment of assessment was found indispensable in the case under consideration. Accordingly, a show cause notice under section 122(9) of the Ordinance was issued on 06.01.2021 for compliance...