JUDGMENT

The appellant/taxpayer has filed the titled appeal against the Order dated 30.10.2023 passed by the learned Commissioner Inland Revenue (Appeals), Islamabad [CIRCA)] whereby, the assessment order passed under section 122 of the Income Tax Ordinance, 2001 (The Ordinance, 2001) was confirmed.The brief facts of the case are that the taxpayer being an individual e-filed his income tax return for the tax year 2016 by declaring taxable income at Rs.1,018,648/- and agricultural income at Rs.3,500,000/-. The return was deemed to be assessed under section 120(1) of the Ordinance, 2001. However, the additional Commissioner- IR (assessing officer) on examination of the assessment record concluded that the same was erroneous in so far as prejudicial to the interest of the revenue for reason that no agriculture income tax was paid. Show-cause notice under section 122(9) of the Ordinance, 2001 issued on 27.11.2020 for compliance, wherein the taxpayer was confronted to submit documentary evidence reg...