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Amendment of assessment---Taxpayer/an individual, who derived income by running a cloth shop, filed return of income under S.113-A of Income Tax Ordinance, 2001, instead of filing regular return of income under S.114 of the Income Tax Ordinance, 2001---Assessing Authority, amended assessment under S.122(1)(5) of the Income Tax Ordinance, 2001---Appellate Authority, on appeal annulled impugned order passed by Assessing Authority---Validity---Taxpayer by furnishing statement and opting to pay turnover tax under S. 113-A of the Income Tax Ordinance, 2001, had duly fulfilled its legal obligation for the relevant year and it was no more required to file return under S.114 of the Income Tax Ordinance, 2001 as its income was subject to final taxation under S.113-A of the Income Tax Ordinance, 200...
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