2012 PTD 463

Case Laws / Head Notes / Paras

---Amendment of assessment---Refusal of adjournment---Proceedings unilaterally on a single default---Validity---Refusal of adjournment sought was not conveyed to the taxpayer in time---Courier Service record confirmed that Assessing Officer's letter intimating refusal of adjournment was received by the complainant on 8-9-2011 when the due date for compliance of notice issued under S.122(9) of the Income Tax Ordinance, 2001 was 27-8-2011---Assessing Officer stated that he issued the refusal letter on 29-8-2011 but even that was two days after the due date---Assessing Officer had no plausible explanation for the delayed receipt of his refusal letter by the complainant---Decision to proceed unilaterally on a single default and on a date later than that specified in the notice was both arbitra...