Order of attachment of property---Notice/opportunity of hearing---Requirement---Amendment of assessment---Assessment of giving effect to an order---Decision in appeal---Appellant tax-payer, having taken different stance in the appeal contending that the undisclosed income was not his income but the same belonged to petitioner/company and it Directors---Commissioner (Appeals) confirmed the order and modified the same making the tax amount recoverable from the petitioner/Company and their Directors with direction that property of the petitioner be sold for recovery of the tax amount---Legality---Order of Commissioner (Appeals) was against law---Principles.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Sindh High Court | 2016 | D.J. BUILDERS AND DEVELOPERS through Partner and another Vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 6 others |
Income Tax Ordinance (XLIX of 2001) 122, 124 & 129 |
Order of attachment of property; Notice/ opportunity of hearing |