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129. Decision in appeal.— (1) In disposing of an appeal lodged under section 127, the Commissioner (Appeals) may –
(a) make an order to confirm, modify or annul the assessment order after examining such evidence as required by him respecting the matters arising in appeal or causing such further enquires to be made as he deems fit; or
(b) in any other case, make such order as the Commissioner (Appeals) thinks fit.
(2) The Commissioner (Appeals) shall not increase the amount of any assessment order or decrease the amount of any refund unless the appellant has been given a reasonable opportunity of showing cause against such increase or decrease, as the case may be.
(3) Where, as the result of an appeal, any change is made in the assessment of an association of persons or a new assessment of an association of persons is ordered to be made, the Commissioner (Appeals) may authorise the Commissioner to amend accordingly any assessment order made on a member of the association and the time limit in sub-section (2) of section 122 shall not apply to the making such amended assessment.
(4) As soon as practicable after deciding an appeal, the Commissioner (Appeals) shall specify in the order the amount of tax upheld and serve his order on the appellant and the Commissioner Provided that such order shall be passed not later than one hundred and twenty days from the date of filing of appeal or within an extended period of sixty days, for reasons to be recorded in writing by the Commissioner (Appeals):
Provided further that any period during which the hearing of an appeal is adjourned at the request of the appellant or is postponed due to any appeal or proceedings or stay order, remand or alternative dispute resolution proceedings or for any other reason, shall be excluded in the computation of the aforementioned periods.
(Disclaimer: The text of the above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
128. Procedure in appeal.— (1) The Commissioner (Appeals) shall give notice of the day fixed for the hearing of the appeal to the appellant and to the Commissioner against whose order the appeal has been made.
(1A) Where in a particular case, the Commissioner (Appeals) is of the opinion that the recovery of tax levied under this Ordinance, shall cause undue hardship to the taxpayer, he, after affording opportunity of being heard to the Commissioner against whose order appeal has been made, may stay the recovery of such tax for a period not exceeding thirty days in aggregate.
(1AA) The Commissioner (Appeals), after affording opportunity of being heard to the Commissioner against whose order appeal has been made, may stay the recovery of such tax for a further period of thirty days, provided that the order on appeal shall be passed within the said period of thirty days.
(2) The Commissioner (Appeals) may adjourn the hearing of the appeal from time to time.
(3) The Commissioner (Appeals) may, before the hearing of an appeal, allow an appellant to file any new ground of appeal not specified in the grounds of appeal already filed by the appellant where the Commissioner (Appeals) is satisfied that the omission of the ground from the form of the appeal was not wilful or unreasonable.
(4) The Commissioner (Appeals) may, before disposing of an appeal, call for such particulars as the Commissioner (Appeals) may require respecting the matters arising in the appeal or cause further enquiry to be made by the Commissioner.
(5) The Commissioner (Appeals) shall not admit any documentary material or evidence which was not produced before the Commissioner unless the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from producing such material or evidence before the Commissioner.
(Disclaimer: The text of the above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
127. Appeal to the Commissioner (Appeals).—(1) Any person dissatisfied with any order passed by a Commissioner or an Officer of Inland Revenue under sub-section (2A) of section 120, section 121, 122, 143, 144, 162, 170, 182, or 205, or an order under sub-section (1) of section 161 holding a person to be personally liable to pay an amount of tax, or an order under clause (f) of sub-section (3) of section 172 declaring a person to be the representative of a non-resident person or an order giving effect to any finding or directions in any order made under this Part by the Commissioner (Appeals), Appellate Tribunal, High Court or Supreme Court, or an order under section 221 refusing to rectify the mistake, either in full or in part, as claimed by the taxpayer or an order having the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the person may prefer an appeal to the Commissioner (Appeals) against the order.
(2) No appeal under sub-section (1), shall be made by a taxpayer against an order of assessment unless the taxpayer has paid the amount of tax due under sub section (1) of section 137.
(3) An appeal under sub-section (1) shall —
(a) be in the prescribed form;
(b) be verified in the prescribed manner;
(c) state precisely the grounds upon which the appeal is made;
(d) be accompanied by the prescribed fee specified in sub-section (4); and
(e) be lodged with the Commissioner (Appeals) within the time set out in sub-section (5).
(3A) The Board may prescribe mechanism for electronic filing of the appeals.
(4) The prescribed fee shall be —
(a) in the case of appeal against an assessment-
(i) where the appellant is a company, five thousand rupees; or
(ii) where the appellant is not a company, two thousand and five hundred rupees; or
(b) in any other case —
(i) where the appellant is a company, five thousand rupees; or
(ii) where the appellant is not a company, one thousand rupees.
(5) An appeal shall be preferred to the Commissioner (Appeals) within thirty days of the following—
(a) where the appeal relates to any assessment or penalty, the date of service of the notice of demand relating to the said assessment or penalty, as the case may be; and
(b) in any other case, the date on which the order to be appealed against is served.
(6) The Commissioner (Appeals) may, upon application in writing by the appellant, admit an appeal after the expiration of the period specified in sub-section (5) if the Commissioner (Appeals) is satisfied that the appellant was prevented by sufficient cause from lodging the appeal within that period.
(Disclaimer: The text of the above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
126. Evidence of assessment.— (1) The production of an assessment order or a certified copy of an assessment order shall be conclusive evidence of the due making of the assessment and, except in proceedings under Part III of this Chapter relating to the assessment, that the amount and all particulars of the assessment are correct.
(2) Any order of assessment or other document purporting to be made, issued, or executed under this Ordinance may not be –
(a) quashed or deemed to be void or voidable for want of form; or
(b) affected by reason of any mistake, defect, or omission therein, if it is, in substance and effect, in conformity with this Ordinance and the person assessed, or intended to be assessed or affected by the document, is designated in it according to common understanding.
(Disclaimer: The text of the above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
In a recent development, the Federal Board of Revenue (FBR) has clarified the provisions of Section 125 of the Income Tax Ordinance, 2001, shedding light on the authority granted to the tax office in issuing assessment orders related to disputed property.
124A. Powers of tax authorities to modify orders, etc.—(1) Where a question of law has been decided by a High Court or the Appellate Tribunal in the case of a taxpayer, on or after first day of July 2002, the Commissioner may, notwithstanding that he has preferred an appeal against the decision of the High Court or made an application for reference against the order of the Appellate Tribunal, as the case may be, follow the said decision in the case of the said taxpayer in so far as it applies to said question of law arising in any assessment pending before the Commissioner until the decision of the High Court or of the Appellate Tribunal is reversed or modified.
(2) In case the decision of High Court or the Appellate Tribunal, referred to in sub-section (1), is reversed or modified, the Commissioner may, notwithstanding the expiry of period of limitation prescribed for making any assessment or order, within a period of one year from the date of receipt of decision, modify the assessment or order in which the said decision was applied so that it conforms to the final decision.
(Disclaimer: The text of the above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)
Section 124 of the Income Tax Ordinance, 2001 explains assessment giving effect to an order. The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021.
The FBR through a circular said that PERs or Asset Declaration or both of the following officers, who are in promotion zones, are missing:
Officers of Inland Revenue Service in BS-20:
01. Dr. Shahid Siddiqui Bhatti
02. Dr. Muhammad Naeem
03. Muhammad Imtiaz
04. Dr. Tauqeer Irtiza
05. Amjad Mahmood
06. Yousif Hyder Shaikh
07. Qaiser Mahmood
08. Hyder Ali Dharejo
09. Ms. Sadia Sadaf Gillani
10. Rizwan Ahmad Urfi
11. Abdul Wahid Uqaily
12. Sajid Nazir Malik
13. Dr. Muhammad Sarmad Qureshi
14. Ms. Tehmina Aamer
15. Qasim Raza Khan
16. Shahid Mehmood Sheikh
17. Ardesher Saleem Tariq
18. Muhammad Tahir
19. Muhammad Farooq Azam Memon
20. Syeda Naureen Zahra
21. Nasir Iqbal
22. Imtiaz Ali Solangi
23. Nasir Khan
24. Ms. Fauzia Fakhar
25. Muhammad Irfan Raza
26. Muzaffar Ali Soomro
27. Abid Mehmood
28. Faheem Mohammad
29. Aqeel Ahmad Siddiqui
30. Muhammad Tariq Arbab
Inland Revenue Service officer of BS-19:
01. Muhammad Saleem
02. Mirza Imtiaz Ahmad
03. Asif Rasool
04. Nadeem Bashir
05. Bashir Ahmad Kalwar
06. Abdul Hameed Abro
07. Muhammad Nabeel Rana
08. Dr. Sajid Hussain Arain
09. Murtaza Siddique Khan
10. Ziaullah Khan
11. Dr. Saqib Ahmad Khan
12. Said Munaf
13. Imran Hayee Khan
14. Shaukat Hayat
15. Shahid Soomro
16. Ms. Sajida Kausar
17. Ms. Maryam Habib
18. Ms. Farzana Gohar Ali
19. Muhammad Zaheer Qureshi
20. Muhammad Asif
21. Muhammad Akbar Mahar
22. Pervez Ahmad Shar
23. Syed Khalid Shah
24. Sanaullah Nawazani
25. Muhammad Arshad
26. Amjad Hussain Memon
27. Ms. Adeela Yusuf Khan
28. Faisal Asghar
29. Mazhar Iqbal
30. Mian Muhammad Majid Hayat
The FBR said that failure in the submission of the documents by September 06, 2021, the officer himself/herself will be responsible for non-consideration/deferment/supersession.
Dr. Najeebullah, a seasoned BS-20 officer of the Inland Revenue Service (IRS), has been appointed as the Commissioner of the Automatic Exchange of Information Zone (AEOI) in Karachi.
01. Ishtiaq Ahmed Khan (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Legal) Large Taxpayers Office, Lahore from the post of Commissioner, (Sialkot Zone)Regional Tax Office, Sialkot.
02. Amjad Farooq (Inland Revenue Service/BS-20) has been transferred and posted as Director, Directorate of Intelligence & Investigation (Inland Revenue), Lahore from the post of Commissioner, (Audit-I) LargeTaxpayers Office, Lahore.
03. Sahibzada Abdul Mateen (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Appeals-II), Karachi from the post of Commissioner, (Zone-III) Regional Tax Office II, Karachi.
04. Sajjad Taslim Azam (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Audit-I) Large Taxpayers Office, Lahore from the post of Director, Directorate of Law, Lahore.
05. Abdul Rehman Bullo (Inland Revenue Service/BS-20) has been transferred and posted as Director, Directorate of Intelligence& Investigation (Inland Revenue), Karachi from the post of Commissioner, (Audit-III) Medium Taxpayers office, Karachi.
06. Dr. Tariq Ghani (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Audit-III) Medium Taxpayers office, Karachi from the post of Director, Directorate of InternalAudit (Inland Revenue), Karachi.
07. Muhammad Yasir Pirzada (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Appeals-VI), Lahore from the post of Commissioner, (Zone-III) Regional Tax Office, Lahore.
08. Aftab Alam (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Appeals-II), Lahore from the post of Commissioner, (Enforcement Zone) Large Taxpayers Office, Lahore.
09. Imran Munir (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Appeals-I), Lahore from the post of Commissioner, Commissioner Inland revenue (Appeals-II), Lahore.
10. Muhammad Abid (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Zone-III) Regional Tax Office, Lahore from the post of Chief, (IR Operations) FederalBoard of Revenue (Hq), Islamabad.
11. Haroon Masood (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (WHT) Regional Tax Office, Abbottabad from the post of Commissioner, (Mardan Zone)Regional Tax Office, Peshawar.
12. Dr. Abdul Rehman Rind (Inland Revenue Service/BS-20) has been transferred and posted as Director, Directorate of Intelligence& Investigation (Inland Revenue), Hyderabad from the post of Commissioner, (WHT) RegionalTax Office, Hyderabad.
13. Ahmad Kamal (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Sialkot Zone) Regional Tax Office, Sialkot from the post of Director, Directorate of Intelligence & Investigation (Inland Revenue), Lahore.
14. Muhammad Safdar (Inland Revenue Service/BS-20) has been transferred and posted as Chief, (Admn Pool) Federal Board of Revenue (Hq), Islamabad from the post of Commissioner, (District IRZone) Regional Tax Office, Rawalpindi.
15. Muhammad Naveed Akhtar (Inland Revenue Service/BS-20) is presently posted as Commissioner, (Zone-II) Regional Tax Office, Gujranwala. He will also hold the additional charge of the post of CIR (WHT), RTO, Gujranwala as per Rules.
16. Muhammad Majid (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Audit–I) Corporate Tax Office, Lahore from the post of Chief, (Audit & Accounting) Federal Board of Revenue (Hq), Islamabad.
17. Faisal Rauf Memon (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Appeals-IV), Karachi from the post of Director, Directorate Intelligence & Investigation(Inland Revenue), Hyderabad.
18. Ms. Nafeesa Satti (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(ICTO Zone) Regional Tax Office, Islamabad from the post of Commissioner, (WHT) Regional Tax Office, Islamabad.
19. Shakeel Ahmad Kasana (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Enforcement-I) Large TaxpayersOffice, Karachi from the post of Commissioner, (AEOI Zone) Commissioner Inland RevenueAEOI Zone, Karachi.
20. Muhammad Asghar Khan Niazi (Inland Revenue Service/BS-20) has been transferred and posted as Chief, (Accounting) Federal Board of Revenue (Hq), Islamabad from the post of Chief, (Admin Pool) Federal Board of Revenue (Hq), Islamabad.
21. Dr. Muhammad Aslam Mari (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Zone-II) Regional Tax Office II, Karachi from the post of Commissioner, CommissionerInland Revenue (Appeals), Sukkur.
22. Imtiaz Ahmad (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Enforcement) Large TaxpayersOffice, Lahore from the post of Commissioner, (Audit-I) Corporate Tax Office, Lahore
23. Zafar Rafiq Siddiqui (Inland Revenue Service/BS-20) has been transferred and posted as Chief, (IR-Policy) Federal Board of Revenue (Hq), Islamabad from the post of Commissioner, (Audit-I) Corporate Tax Office, Karachi.
24. Masood Akhtar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Audit-I) Large Taxpayers Office, Islamabad from the post of Chief, (Legal Wing) FederalBoard of Revenue (Hq), Islamabad.
25. Ch. Javed Anwar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Legal) Corporate Tax Office, Lahore from the post of Commissioner, (WHT) RegionalTax Office, Gujranwala.
26. Zulfiqar Ahmad (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Enforcement) Large Taxpayers Office, Islamabad from the post of Commissioner, (AEOI Zone) Commissioner Inland Revenue AEOI Zone, Islamabad.
27. Muhammad Ayaz (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Mardan Zone) Regional Tax Office, Peshawar from the post of Commissioner, (WHT Zone) Regional Tax Office, Peshawar.
28. Syed Naveed-ul-Hassan (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Appeals-V), Karachi from the post of Commissioner, (Rahim YarKhan Zone) Regional Tax Office, Bahawalpur.
29. Ms. Ghazala Hameed Razi (Inland Revenue Service/BS-20) has been transferred and posted as Director, Directorate General training & Research (InlandRevenue), Lahore from the post of Commissioner, Commissioner Inland Revenue (Appeals-VI), Lahore.
30. Girdhari Mal Maghwar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Audit-I) Corporate Tax Office, Karachi from the post of Chief, (ST&FE) Federal Board of Revenue (Hq), Islamabad.
31. Pir Khalid Ahmed Qureshi (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue(Zone-II) Regional Tax Office II, Karachi from the post of Commissioner, (Multan Zone) Regional Tax Office, Multan.
32. Mohy ud Din Ismail (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Legal) Corporate Tax Office, Islamabad from the post of Chief, (Legal Wing) Federal Board of Revenue (Hq), Islamabad.
33. Arshad Nawaz Chheena (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Special Zone) Regional Tax Office, Islamabad from the post of Chief, (Admn Pool) Federal Board of Revenue (Hq), Islamabad
34. Abdul Waheed Khan (Inland Revenue Service/BS-20) has been transferred and posted as Chief, (Legal-II) Federal Board of Revenue (Hq), Islamabad from the post of Commissioner, (Audit-I) Large Taxpayers Office, Islamabad.
35. Zulfiqar Ali Memon (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Audit-I) Large Taxpayers Office, Karachi from the post of Commissioner, (Enforcement-I) Large Taxpayers Office, Karachi.
36. Ms. Fauzia Adil (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Appeals-IX), Lahore from the post of Commissioner, (Legal) Corporate Tax Office, Lahore.
37. Sajjad Azhar (Inland Revenue Service/BS-20) has been posted as Commissioner Inland Revenue (WHT) Regional Tax Office, Islamabad on return from deputation.
38. Abdul Hameed Shaikh (Inland Revenue Service/BS-20) has been transferred and posted as Chief, (ST & FE) Federal Board of Revenue (Hq), Islamabad from the post of Commissioner, (Audit-1) Large Taxpayers Office, Karachi.
39. Mussarat Ullah Khan (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Appeals-II), Islamabad from the post of Commissioner, (Special Zone for Builders & Developers) Regional Tax Office, Islamabad.
40. Dr. Najeebullah (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (AEOI Zone) Karachi from the post of Chief, (IR Policy) Federal Board of Revenue (Hq), Islamabad.
41. Muhammad Nawaz (Inland Revenue Service/BS-20) has been transferred and posted as Director, Directorate of Intelligence & Investigation (Inland Revenue), Peshawar from the post of Commissioner, (South Zone) Regional Tax Office, Islamabad.
42. Asif Haider Orakzai (Inland Revenue Service/BS-19) has been transferred and posted as Chief, (OPS) (Legal –III) Federal Board of Revenue (Hq), Islamabad from the post of Commissioner, (OPS) (Legal) Corporate Tax Office, Islamabad.
43. Abdul Hameed Abro (Inland Revenue Service/BS-19) has been transferred and posted as Director, (OPS) Directorate of Internal Audit (Inland Revenue), Karachi from the post of Commissioner, (OPS) Commissioner Inland Revenue (Appeals-V), Karachi.
44. Abdul Shakoor Shaikh (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (Zone-III) Regional Tax Office II, Karachi from the post of Commissioner, (OPS) (Sukkur Zone) Regional Tax Office, Sukkur.
45. Muhammad Asad Tahir (Inland Revenue Service/BS-19) has been transferred and posted as Director, (OPS) (Media) Federal Board of Revenue (Hq), Islamabad from the post of Commissioner, (OPS) (Zone-II) Regional Tax Office, Sargodha.
46. Dr. Saqib Ahmad Khan (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (WHT) Regional Tax Office, Sialkot from the post of Secretary, (Admin Pool) Federal Board of Revenue (Hq), Islamabad.
47. Asif Rasheed (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) Commissioner Inland Revenue (Appeals-II), Multan from the post of Additional Director, (Inland Revenue) Directorate of Intelligence & Investigation (Inland Revenue), Faisalabad.
48. Ms. Yasmin Yusuf Khan (Inland Revenue Service/BS-19) has been transferred and posted as Chief, (OPS) (TPA) Federal Board of Revenue (Hq), Islamabad from the post of Director, (OPS) (Coordination, Chairman’s Secretariat) Federal Board of Revenue (Hq), Islamabad.
49. Said Munaf (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (South Zone) Regional Tax Office, Islamabad from the post of Additional Commissioner, Regional Tax Office, Islamabad.
50. Muhammad Shamim (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (Rahim Yar Khan Zone) Regional Tax Office, Bahawalpur from the post of Additional Commissioner, (Zone-I) Regional Tax Office, Hyderabad.
51. Ms. Sajida Kausar (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) Commissioner Inland Revenue AEOI Zone, Islamabad from the post of Additional Commissioner, (AEOI Zone) Commissioner Inland Revenue AEOI Zone, Islamabad.
52. Muhammad Zaheer Qureshi (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) Commissioner Inland Revenue (Appeals), Sargodha from the post of Additional Commissioner, (DR (ATIR)) Regional Tax Office, Rawalpindi.
53. Muhammad Akbar Mahar (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) Commissioner Inland Revenue (Appeals), Sukkur from the post of Additional Commissioner, (LTU Karachi) Large Taxpayers Office, Karachi.
54. Azmat Hayat Ranjha (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (Zone-II) Regional Tax Office, Sargodha from the post of Additional Commissioner, (WHT) Regional Tax Office, Sargodha.
55. Mazhar Iqbal (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (Jhelum Zone (stationed at Jhelum)) Regional Tax Office, Rawalpindi from the post of Additional Commissioner, Regional Tax Office, Rawalpindi.
56. Mian Muhammad Majid Hayat (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) Commissioner Inland Revenue (Appeals), Sahiwal from the post of Additional Commissioner, (Withholding Taxes Zone) Regional Tax Office, Lahore.
The FBR said that the Officers who are drawing performance allowance prior to issuance of this notification shall continue to draw this allowance on the new place of posting.
