| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2007 | Vs |
Income Tax Ordinance, 1979 S. 111 |
Penalty for concealment of income |
---Penalty for concealment of income etc.---Onus in penalty proceedings---Onus lies on the department in the penalty proceedings to prove independently the guilty intent by showing deliberate commission or omission on the part of the assessee resulting in concealment of income or furnishing of inaccurate particulars of income, which may result in avoidance of tax---If there is no evasion of income tax as represented by the difference in amount of tax originally assessed and the amount of tax subsequently assessed or found payable, there cannot be any penalty.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2007 | Vs |
Income Tax Ordinance, 1979 S. 111 |
Penalty for concealment of income |