---Assessment of tax---Jurisdiction---Taxpayer contended that order-in-original should have been issued by the Audit Division---Order-in-original was passed by the Deputy Commissioner, Inland Revenue, (Enforcement-III)---Order in original was supposed to be passed neither by the Enforcement nor the Audit Division, but by an officer of the Legal Division in terms of F.B.R's letter C.No.1(15)IR-JUD/2007 dated 11-11-2009----Contention of the Revenue that jurisdiction in respect of non-filers was vested with the Enforcement Division was not relevant because after filing of return the jurisdiction stood vested with Legal Division and adjudicating officer lacked said jurisdiction.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2012 | MUNSIF KHAN MINHAS, JUDICIAL MEMBER
IKRAM ULLAH GHAURI, ACCOUNTANT MEMBER
Vs COMMISSIONER INLAND REVENUE, (APPEALS-III), ISLAMABAD AND ANOTHER |
Sales Tax Act (VII of 1990)----S.11---F.B.R's Letter C.No.1(15) IR-JUD/2007 dated 11-11-2009
|
Assessment of tax---Jurisdiction |