Returns and Assessments Chapter- 17
Q. No. 2 (a) Spring 2013 Zia has discovered error in his annual income tax return submitted by him and
intends to file a revised return voluntarily.
Required:
Under the provisions of Income Tax Ordinance, 2001:
(i) Narrate the conditions which Zia has to comply with in order to submit a valid revised return.
(ii) State the benefits which Zia could derive by filing the revised return voluntarily,
Q. No. 2 (b) Spring 2013 Beena is engaged in the business of interior designing for the last many years.
For the tax year 2013, her tax consultant had determined that income tax amounting to Rs. 345,000 was
required to be paid with her annual return which was due for filing on 31 August 2013.
On the date of filing of return, Beena was not present in Pakistan. Therefore, the consultant filed her return
manually signing it on her behalf. He also applied to the commissioner for extending the date of payment of
tax by 15 days.
Required: Comment on the steps taken by Beena’s consultant, in the light of Income Tax Ordinance,
2001.
Q. NO. 2 (a) Spring 2013 Discuss when a notice required to be served on a resident individual under the
Income Tax Ordinance, 2001 shall be treated as properly served.
(b) Mr. Dynamic has received a notice from the commissioner in which he identified certain errors and
deficiencies in the return filed for the last.
Required:
(i) State the deficiencies on account of which the return submitted by Mr. Dynamic may be regarded as
‘incomplete’ for tax purposes.
(ii) Narrate the circumstances under which the commissioner may amend Mr. Dynamic’s assessment
order.
Q.4 (b) Autumn 2012 Zubaida is operating a business as a Wedding Event Planner since past 12 years.
She had filed her complete return for the tax year 2007 on 20 August 2007. On 1 September 2012,
Commissioner Inland Revenue (CIR) served a Show Cause Notice, requiring her to explain certain receipts
which were credited to her account during the tax year 2007.
Zubaida is uncertain as to whether Commissioner Inland Revenue is empowered to issue such a notice
after a lapse of so many years.
Required:
Advise Zubaida about the validity of the Show Cause Notice issued by Commissioner Inland Revenue
under the Income Tax Ordinance, 2001.
Q.2 (b) Spring 2012 Identify the due dates for filing of income tax return in each of the following cases:
(i) A company whose income year ended on 30 September 2011.
(ii) A company whose income year ended on 31 December 2011.
(iii) A company whose income year would end on 31 March 2012.
(iv) A member of an association of persons (AOP) if the income year of the AOP would end on 30 June
2012.
Q.2 (a) Autumn 2011 Mrs. Hina has been living in USA for the last twenty years. She is the owner of two
residential properties in Karachi and Islamabad measuring 750 square yards and 1,000 square yards
respectively.
On 1 September 2011, the Commissioner Inland Revenue served a notice on her residential property
located at Karachi, for filing of return within 20 days from the date of receipt of notice for the tax year 2010.
Mrs. Hina’s servant informed her about this notice over telephone.
Required: Discuss the validity of the notice in the light of provisions contained in the Income Tax
Ordinance, 2001.