2012 PTD 518

Case Laws / Head Notes / Paras

--Deductions not allowed---Show cause notice---Addition---Taxpayer contended that figures were below threshold of taxable limits, and tax was not liable to be deducted and in response to show cause notice such position was explained but Assessing Authority did not demand the proof of the same---Validity---When a show cause notice was issued and a particular fact was confronted to the taxpayer, it was bounden duty of the taxpayer not only to reply the fact in issue just by assertion, but also to produce relevant proof of the same---Argument of the taxpayer that after reply embodying the assertion that tax was not withheld because of being below the threshold limit, officer should have again issued a notice demanding the proof of the assertion was without any logic---Reply should be comprehe...