Amendment of assessment---Fishy enquiries---Appellate Tribunal disapproved fishy enquiries for the invocation of S.122 (5A) of the Income Tax Ordinance, 2001, such approach, if allowed, would result into gross misuse of provisions of law and mere suspicion could not be a basis to invoke S.122 (5A) of the Income Tax Ordinance, 2001---Notices pointing out deficiencies and asking for explanations, documents, evidences were invalid.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2013 | Messrs SAEED BUKSH (PVT.) LIMITED, LAHORE Vs COMMISSIONER INLAND REVENUE, R.T.O., LAHORE |
Income Tax Ordinance (XXXI of 2001)----- S.122 (5A)--- |
Amendment of assessment---Fishy enquiries |