2013 PTD 87

Case Laws / Head Notes / Paras

Notice to obtain information or evidence---Income tax proceedings---Qanun-e-Shahadat 1984, applicability of---Taxpayer contended Commissioner only granted permission that only to ascertain a pay order but the Taxation Officer obtained information of bank account for which there was no permission; that bank statement on the basis of which addition had been made under S.111(1)(b) of the Income Tax Ordinance, 2001 was not confronted and violated the provisions of Qanun-e-Shahadat 1984, and that evidence had been used at the back of the taxpayer and law provided that an opportunity be provided to a person to examine or confront the evidence purported to be used against him---Validity---Mandatory approval under S.176 of the Income Tax Ordinance, 2001 given to the Taxation officer for calling in...