--Unexplained income or assets---Opportunity for rebuttal---Department did not confront the taxpayer with their 'finding' that no encashed US Dollar receipts from the foreign currency account were credited to the Pak Rupee account---Proper opportunity, as envisaged in law, was not accorded to the taxpayer to rebut the departmental 'finding'.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Federal Tax Ombudsman | 2012 | MUSSADAQ FARHAN CHUGHTAI through Muhammad Ibrahim Chughtai
Vs SECRETARY, REVENUE DIVISION, ISLAMABAD |
Income Tax Ordinance (XLIX of 2001)---
----Ss. 111(1)(b), 120(1) & 122(5)
|
Unexplained income or assets---Opportunity for rebuttal |