---Amendment of assessment---CNG station---Definite information---Annulment of amended assessment---Contention that instead of annulment of the amended assessment, taxpayer be asked to avail the facility of concessionary payment of tax at the rate of 4% as most taxpayers had availed said facility---Validity---Judicial forums were bound to decide every case as per law and facts of the case---Taxpayer/appellant could not be forced to follow the option availed by other taxpayers because it was their inalienable right to be treated in accordance with law---Appellate Tribunal ought to protect the revenue but strictly in accordance with law---Deemed assessment under S.120 of the Income Tax Ordinance, 2001 stood restored, said issue was answered in the negative by the Appellate Tribunal.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | Messrs KHAN CNG, FILLING STATION, RAWALPINDI and others
Vs DEPUTY COMMISSIONER INLAND REVENUE (AUDIT-II), R.T.O., RAWALPINDI and others |
Income Tax Ordinance (XLIX of 2001)---
----Ss. 122(5A), 120, 177(4), 174 & 176 |
Misuse of circular of the Board of Revenue |