---Amendment of assessment---Conditions---Deemed assessment had been made under S.120 (1) of the Income Tax Ordinance, 2001 initially---Amendment under S.122(5) of the Income Tax Ordinance, 2001 required that a show-cause notice be served so as to accord opportunity to the taxpayer, as envisaged in law, to properly explain his position---Department's lapse in such regard was tantamount to maladministration---Once audit proceedings were initiated under S.177 of the Income Tax Ordinance, 2001 and amendment was required to be made under S.122(5) of the Income Tax Ordinance, 2001, assumption of jurisdiction under S.122(5) of the Income Tax Ordinance, 2001 was a condition precedent to amendment.
| 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. 122(5), 120 & 177 |
Amendment of assessment---Conditions |