483/2004 I.T.C Commissioner(Legal Division) (Applicant) V/S M/s.Pakistan Petroleum Ltd., (Respondent)
Bench: Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
483/2004 I.T.C Commissioner(Legal Division) (Applicant) V/S M/s.Pakistan Petroleum Ltd., (Respondent) Sindh High Court
Bench: Hon'ble Acting Chief Justice Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author) Order Date: 25-JAN-22
We, therefore, under the circumstances are of the view that the income tax department does not have the authority or jurisdiction to make ad hoc additions to the income of an assessee though they do possess the authority under the law to make additions to the income of the appellant/assessee which in their opinion either not in accordance with law or after giving valid and cogent reasons for the same.