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Appellate Tribunal Inland Revenue 2015 Income Tax Ordinance (XLIX of 2001)---

2015 PTD 1242

Amendment of assessment/ Non-confrontation of audit report
C.I.R., R.T.O. HYDERABAD
Appellant
VS
DR. MUHAMMAD AZEEM ALMANI
Respondent

Case Laws / Head Notes / Paras

----Ss. ---Amendment of assessment---Non-confrontation of audit report to taxpayer---Effect---Order was passed under Ss.122(1), 122(5) of the Income Tax Ordinance, 2001 without confronting the taxpayer the contents of audit repot/charge sheet before invoking the amending assessment order under S.122(1) read with subsections (4), (5) and Cls.(i), (ii) & (iii) of S.122(5) of the Income Tax Ordinance, 2001 or even before the issuance of notice under S.122(9) of the Income Tax Ordinance, 2001---Assessment had been framed in total ignorance of the law and in violation of the prescribed procedure and legal requirement---Officer of Inland Revenue, in total oblivion of the procedure had been made for the amended assessment under the provisions of S.122(1) of the Income Tax Ordinance, 2001 in c...