---Unexplained income or assets---Addition on account of donations---Taxpayer contended that addition made was the consequence of addition made on account of Donations and Charity; that no separate notice under S.111(1)(c) of the Income Tax Ordinance, 2001 was issued; and that addition was not sustainable in the eye of law---Validity---Without issuance of separate notice no addition could be made---Addition was deleted by the Appellate Tribunal being wrongly made by the Taxation Officer.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | Messrs SAMAD PIPE INDUSTRIES (PVT.) LIMITED Vs C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE |
Income Tax Ordinance (XLIX of 2001)---
----Ss. 111(1) (c), 177 & 122(9)
|
Unexplained income or assets---Addition on account of donations-- |