Practical Approach to Income Tax Litigation

YOUTUBE https://www.youtube.com/watch?v=HVXIz-KzSXA&t=5s

Content: 
Chapter 1: Introduction of Income Tax Laws in Pakistan
Chapter 2:  Stages in Income Tax Litigation
Chapter 3: Filing of Income Tax Return.
Chapter 4: Concept of deemed assessment order
Chapter 5: Maintenance of Records for Tax Purposes.
Chapter 6: Notice to obtain information or evidence.
Chapter 7: Audit, verification of books of accounts & Audit Selection by the Commissioner.
Chapter 8: Selection of Audit by FBR through Computer ballot.
Chapter 9: The Rules relating to selection and conduct of audit
Chapter 10: Rectification of Mistakes
   (i) Rectification of Mistake in the assessment order passed by the Inland Revenue Officer (Tax Department).
   (ii) Case Laws
   (iii) Rectification of Mistake by the Commissioner (Appeals).
   (iv) Draft Application for Rectification of Mistake before the Commissioner (Appeals).
   (v) Application for Rectification of Mistake by     the Appellate Tribunal Inland Revenue.
   (vi) Draft-I Application   for Rectification of Mistake.       
   (vii) Draft-11 Application for Rectification .of Mistake.
   (viii) Section 221 Rectification of Mistake.
Chapter 11: Best judgment assessment.              
Chapter 12: Assessment and Amendments of Assessment Order
   (i) Opportunity of hearing u/s 122 (9)
   (ii) Case laws on 0pportunity of hearing
   (iii) Limitation period for passing of  order from  the date of Show Cause Notice issued u/s 122 (9).           
   (iv) Limitation period ofamendment of assessment.      
   (v) Case Laws on limitation period.          
   (vi) What is Definite Information?           
   (vii) Revisional Powers of Commissioner IR under Section l 22(5A).
   (viii) Case Laws on Revisional Powers Section/s 122 (SA).
   (ix) Section 122. Amendment of Assessments.
Chapter 13: First Appeal to Commissioner Inland Revenue.
   (i) How to file Appeal before Commissioner (Appeals) Inland Revenue (Step Wise).        
   (ii) Specimen Draft of Appeal before the Commissioner (Appeals).          
   (iii) Appeal to the Commissioner (Appeals).        
   (iv) Procedure in appeal.
   (v) Decision in appeal.
   (vi) Income Tax Rules, 2002 Relating .to filing ofappeal  before  the Commissioner Appeals.
Chapter 14: Second/Final Appeal before the Appellate Tribunal Inland Revenue.                                           
   (i) Howto file Appeal before Appellate Tribunal Inland Revenue (Step Wise).
   (ii) Prescribed Form of Appeal.
   (iii) Specimen Draft of Appeal before   the Appellate Tribunal IR.
   (iv) Appellate Tribunal
   (v) Appeal to the Appellate Tribunal.
   (vi) Disposal of  appeals                by the Appellate Tribunal.           
   (vii) Appellate Tribunal Inland Revenue Rules, 2010.       
Chapter 15: Reference to High Court...
   (i) Question of Law only.              
   (ii) Case laws relating to scope of Reference Application.              
   (iii) Prescribed form of Reference application.   
   (iv) Specimen/Sample draft of Reference Application along-with affidavits stay application, dispensing with application and board resolution.
   (v) Reference to High Court.
Chapter 16: Alternative Dispute Resolution.
   (i) ADRC Rules. 
   (ii) Prescribed Application for Alternative Dispute Resolution.    
Chapter 17: Federal Tax Ombudsman.  
   (i) Complaint filing procedure.
   (ii) Jurisdiction, functions and powers of the Federal Tax Ombudsman
   (iii) Procedure and evidence.
   (iv) Recommendations for implementation.
   (v) Power to punish for contempt.
   (vi) Complaint Form.
   (vii) Registration of Complaint Form
Chapter 18: Prosecution
   (i) Prosecution for concealment of income.
   (ii) Prosecutionfor making false or misleading statements.
   (iii) Trial by Special Judge.
   (iv) Appeal against the order of a Special Judge.
   (v) Power to arrest and prosecute.         
   (vi) Procedure to be followed on arrest of a person.
Chapter 19: Taxpayer's Registration.
Chapter 20: Representation on behalf of Taxpayer.
   (i) Authorized representative.
   (ii) Appearance by authorized representative.
   (ii) Registration of Income Tax Practitioner.
   (iv) Application  for registration  of Income Tax Practitioner.
Chapter 21: Recovery Proceedings and  Stay against Recovery. 
   (i) Demand of Tax under Section 137 (Step-I).      
   (ii) Recovery of Tax under Section 138 (Step-II).               
   (iii) Recovery of Tax rough attachment under Section 140 (Step-III).        
   (iv) stay application before the Commissioner (Appeals) under Section 128 (IA).
   (v) Stay the Appellate Tribunal IR under Section 131 (5).               
   (vi) Case Laws against Recovery Proceedings.
Chapter 22: Active Taxpayer List.
   (i) Special provisions relating to persons not appearing in active taxpayers list.
   (ii) Return not filed within due date.
   (iii) Rate of deduction or collection of tax.
   (iv) Persons not required filing return or statement.       
Chapter 23: Important Definitions in Income Tax Ordinance, 2001.