---Best assessment---Service of notice---Reasonable opportunity of being heard---Categorical finding were given by the First Appellate Authority that notices issued were not properly served and the assessment had been made without providing reasonable opportunity of being heard to the tax payer---Taxation Officer failed to serve statutory notices in accordance with law---First Appellate Authority was perfectly justified to annul the assessment made under S.121 of the Income Tax Ordinance, 2001---Appeal filed by the Revenue was dismissed being devoid of any merit.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inland Revenue | 2012 | COMMISSIONER INLAND REVENUE, ZONE-II, R.T.O., GUJRANWALA Vs MUHAMMAD SIDDIQUE |
Income Tax Ordinance (XLIX of 2001)---
---Ss. 121, 116(1) & 111(1)(b) |
Best assessment---Service of notice |