2012 PTD 547

Case Laws / Head Notes / Paras

---Provisional assessment---Taxpayer, a cable operator---Service of notice had been found defective, as no personal service of notices seemed to have been effected---Ex parte assessment could not be termed best because as per the information from PIMRA as recorded in the ex parte assessment order, taxpayer had PIMRA license with the capacity of 1000 connections, beyond this number taxpayer could not install extra connections, the taxation officer had taken it at 3000 connections which was not only unjust and unfair but also penalizing---When the taxpayer was National Tax Number holder; already existed on tax role, the completion of assessment at temporary tax number in the absence of personal service of the statutory notices, the passing of order under S.122(C) of the Income Tax Ordinance,...