(j) Income Tax Ordinance (XLIX of 2001)---
----Ss.122(1) & 121---Amendment of assessment---Non-compliance of terms of statutory notices---Assessment of---Finalization of audit, after repeatedly observing in the assessment order that the taxpayer had not complied with the terms of statutory notices issued and served properly on the taxpayer's agent, required assessment under S.121 of the Income Tax Ordinance, 2001, not under S.122(1) of the Income Tax Ordinance, 2001---Such contradicted the Assessing Officer's assertion that the taxpayer did not comply with statutory notices issued and properly served on the taxpayer's agent in Pakistan.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Federal Tax Ombudsman | 2012 | MUSSADAQ FARHAN CHUGHTAI through Muhammad Ibrahim Chughtai
Vs SECRETARY, REVENUE DIVISION, ISLAMABAD |
Income Tax Ordinance (XLIX of 2001)---
----Ss.122(1) & 121
|
Amendment of assessment---Non-compliance of terms of statutory notices- |