2012 PTD 498

Case Laws / Head Notes / Paras

---Unexplained investment etc., deemed to be income---Addition---Approval of Inspecting Additional Commissioner---Taxpayer contended that under scheme of thing's contained in Income Tax Ordinance, 2001 the income tax laws were executed through Commissioner, who held pivotal position and all the powers were vested with him; that Commissioner could exercise all or any of the powers as Commissioner or delegate all or any of his powers to the Taxation Officer under S.210 of the Income Tax Ordinance, 2001; that Taxation Officer including an Inspecting Additional Commissioner could not exercise independent jurisdiction; that definition of "Commissioner" had been provided in S.2(13) and that of "Taxation Officer" in S.2(65) of the Income Tax Ordinance, 2001; that procedure of making addition had ...