Bhutta Law Chamber

24/07/2022

1. Non-issuance of proper notice in order to invoke provisions of Section 111 cannot be taken lightly and its non-compliance may lead to render the proceedings not in conformity with or according to the intent and purpose of law.
2. Non-issuance of separate notice under S.111 cause prejudice to the taxpayer.
3. Issuance of the separate notice is mandatory for invoking provisions of section 111 of the Ordinance, 2001.

2022 P T D (Trib.) 653

19/04/2022

The truth is that justice has to be prepared by any means necessary

20/12/2021

17/11/2021

1: Pre Commencement expenses of company is not in term of losses can't claim as set off of losses.
2: Return filed as nil selected by authority for audit as per law.
3: Incurred in acquiring land or which is deprecated or amortized under section 22/24 is not allowed to deduction as per specified rat of Part-III of third schedule of Income tax ordinance 2001.

09/11/2021

Notice Under Section 122 must specify in which clauses Attracted. Deemed Assessment order coluld only be ammend on definite information ( information form an audit or otherwise ). Opportunity is mandatory required by Section 111 of ITO 2001. Departmental appeal dismissed due to non availability of Definite Information. (Supreme Court of Pakistan) 2021.

06/11/2021

1. Tax demand order set aside due to non serving of notice in proper manner provided by Statute.
2. Wealth statement, return, tax deposit within 45 days after assignment order then can't make recovery surcharge.
3. Regarding fixation of notice two witnesses compulsory.
4. At least one opportunity of hearing before independent forum outside the department hierarchy must provide.

(2020 PTD Trib. 1292)