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.
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FBR, Pakistan’s national tax collecting agency, plays a crucial role in the country’s economy. Pakistan Revenue is committed to providing readers with the latest updates and developments regarding FBR activities.
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FBR directs IRS officers to submit asset declarations
ISLAMABAD: Federal Board of Revenue (FBR) on Friday directed the officers of the Inland Revenue Service (IRS) to submit Performance Evaluation Reports (PERs) and Declaration of Assets by September 06, 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.
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Dr. Najeebullah posted as Commissioner IR AEOI Zone
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.
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FBR transfers 56 BS-19-20 IRS officers
ISLAMABAD:Federal Board of Revenue (FBR) on Friday notified transfers of 56 officers in BS-19 and BS-20 of Inland Revenue Service (IRS) with immediate effect and under further orders.
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.
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Saleem Tariq posted as DG Anti Benami Initiative
ISLAMABAD: Ardsher Saleem Tariq, a BS-20 officer of Inland Revenue Service (IRS) has been appointed as Director-General of Anti Benami Initiative.
Federal Board of Revenue (FBR) on Friday notified transfers and postings of officers in BS-20 and BS-21 of Inland Revenue Service (IRS) with immediate effect and until further orders.
Following officers have been transferred and posted:
01. Ms. Aiysha Khalid (Inland Revenue Service/BS-21) has been transferred and posted as Chief Commissioner Inland Revenue Regional Tax Office, Islamabad from the post of Director-General, (WHT) Federal Board of Revenue (Hq), Islamabad.
02. Abdul Wahid Uqaily (Inland Revenue Service/BS-20) has been transferred and posted as Director General, (OPS) (WHT) Federal Board of Revenue (Hq), Islamabad from the post of Chief, (Admin Pool) Federal Board of Revenue (Hq), Islamabad.
03. Ardsher Saleem Tariq (Inland Revenue Service/BS-20) has been transferred and posted as Director General, (OPS) (Anti Benami Initiative) Federal Board of Revenue (Hq), Islamabad from the post of Chief, (IT) Federal Board of Revenue (Hq), Islamabad.
04. Imtiaz Ali Solangi (Inland Revenue Service/BS-20) has been transferred and posted as Chief Commissioner Inland Revenue (OPS) Regional Tax Office, Sargodha from the post of Commissioner, (Zone-II) Regional Tax Office II, Karachi.
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.
All above-listed officers have been asked to relinquish/assume charge, using an online HRMS facility made available to FBR or by using their IJP logins.
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Finalization of provisional amended assessment
Section 123 of the Income Tax Ordinance, 2001 explains the finalization of provisional amended assessment.
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Procedure to settle agreed assessment cases
Section 122D of the Income Tax Ordinance, 2001 explains the procedure to settle agreed assessment cases.
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List of Customs officers fail to furnish asset declaration
ISLAMABAD: Federal Board of Revenue (FBR)on Friday issued a list of officers of Pakistan Customs Service (PCS) in BS-19 and BS-20, who have failed to furnish asset declaration and Performance Evaluation Reports (PERs).
A circular issued by the FBR stated that it is intimated that the performance evaluation report (PERs) or Declaration of Assets or both of the following officers of PCS BS-19 and BS-20, who are in the promotion zone, are missing:
BS-20 officers
1. Dr. Naeem Khan
2. Imtiaz Ahmad Sheikh
3. Muhammad Asghar Khan
4. Abdul Qadir Memon
5. Asif Saeed Khan Lughmani
6. Muhammad Ali Raza Hanjra
7. Muhammad Imran Khan Mohmand
8. Ms. Zeba Azhar Zeba Bashir Ahmad
9. Iftikhar Ahmad
10. Muhammad Saeed Khan Jadoon
11. Syed Shakeel Shah
12. Muhammad Junaid Jalil Khan
BS-19 Officers:
1. Ms. Mehnaz Bhaur
2. Ms. Misbah Khatana
3. Sajjad Hyder Jhin Jhin
4. Shafqat Ali Khan Niazi
5. Kh. Khurram Naeem
6. Syed Naeem Akhtar
7. Ms. Saira Agha
8. Ms. Ayesha Niaz
9. Muhammad Ashfaq
10. Ms. Nasreen Nawaz
11. Engr. Habib Ahmad
12. Shoukat Ali
13. Abid Hussain Hakro
14. Azhar Hussain Merchant
15. Jameel Ahmed Baloch
16. Arbab Qaisar Hamid
17. Dr. Moin-ud-Din Ahmad Wani
18. Nadeem Ahsan
19. Ziaullah Shams
20. Asdaq Afzal Sensera
21. Agha Saeed Ahmad Phatan
22. Rizwan Salabat
23. Suleman Yaqub Khan
24. Ghulam Mustafa
25. Junaid Ahmed Memon
26. Ms. Sameera Sheikh
27. Naveed Illahi
28. Ms. Beelam Ramzan
29. Muhammad Saeed Asad
30. Ms. Mahreen Naseem
31. Muhammad Masood Sabir
32. Ms. Saadia Sheeraz
33. Muhammad Hans Ansari
34. Azood ul Mehdi
The FBR said that failure in the submission of above documents by 03-09-2021 i.e. today, the officer himself/herself will be responsible for non-consideration/ deferment/ supersession.
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Commissioner can revise the assessment order
Section 122B of Income Tax Ordinance, 2001 has provided that the Chief Commissioner has the authority to revise assessment order.
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Commissioner empowered to call taxpayer’s record
Section 122A of the Income Tax Ordinance, 2001 tells that the commissioner can call for any taxpayer’s record.
The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021. The Ordinance incorporated amendments brought through Finance Act, 2021.
Following is the text of Section 122A of Income Tax Ordinance, 2001:
122A. Revision by the Commissioner.—(1) The Commissioner may, call for the record of any proceeding under this Ordinance or under the repealed Ordinance in which an order has been passed by any Officer of Inland Revenue other than the Commissioner (Appeals).
(2) Subject to sub-section (3), where, after making such inquiry as is necessary, Commissioner considers that the order requires revision, the Commissioner may make such revision to the order as the Commissioner deems fit.
(3) An order under sub-section (2) shall not be prejudicial to the person to whom the order relates.
(4) The Commissioner shall not revise any order under sub-section (2) if—
(a) an appeal against the order lies to the Commissioner (Appeals) or to the Appellate Tribunal, the time within which such appeal may be made has not expired; or
(b) the order is pending in appeal before the Commissioner (Appeals) or has been made the subject of an appeal to the Appellate Tribunal.
(5) If any order is remanded back to any lower authority by the Commissioner for modification, alteration, implementation of directions or de novo proceedings, the order giving effect to the directions of the Commissioner shall be issued within one hundred and twenty days.
(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.)