Tax evasion, wrong information: Customs judge asked to take action against fashion designer

The Directorate General of Intelligence and Investigation Inland Revenue (IR) has approached Special Judge Customs, Taxation & Anti-Smuggling Islamabad for taking action against a leading Islamabad-based fashion designer for submitting false and inaccurate information regarding her bank accounts and concealing her true income.
According to a complaint filed by the Directorate General of Intelligence and Investigation IR before Special Judge Customs, Taxation & Anti-Smuggling Islamabad, the accused person filed wealth statements for Tax Years 2011, 2012 and 2013 and two bank accounts were declared in the wealth statements. The agency has concluded that accused person has submitted false documents an offence punishable under section 192 of the Income Tax Ordinance, 2001 and concealing the true particulars of income is an offence punishable under section 192A of the Income Tax Ordinance, 2001.
The directorate said that the inquiry by the complainant's office revealed that the accused person furnished false and inaccurate information regarding her bank accounts and subsequently concealed her true and actual income and thus deliberately caused huge loss to government exchequer by wilful evasion of due taxes. The undeclared bank accounts revealed that the accused had made huge business transactions all over the country which did not commensurate with the income declared by her in her tax returns for tax years 2011, 2012 and 2013.
The accused person thus knowingly and wilfully furnished false wealth statements by deliberately not declaring the aforementioned bank accounts and thus committed an offence under section 192 of the Income Tax Ordinance, 2001. Huge amounts are being credited in concealed/undeclared bank accounts of the accused. Thus, the accused concealed her true income and furnished inaccurate particulars of her income. Thus, she committed another offence punishable under section 192A of the Income Tax Ordinance, 2001.
Sources said that the section 192 of the Income Tax Ordinance, 2001 states that "Any person who makes a statement in any verification in any return or other document furnished under the Ordinance, which is false and which the person knows or believes to be false, or does not believe to be true, the person shall commit an offence punishable on conviction with a fine up to hundred thousand rupees or imprisonment for a term not exceeding three years, or both."
Section 192A of the Income Tax Ordinance, 2001 states that "Where, in the course of any proceedings under this Ordinance, any person has either in the said proceedings or in any earlier proceedings concealed income or furnished inaccurate particulars of such income and revenue impact of such concealment or furnishing of inaccurate particulars of such income is five hundred thousand rupees or more shall commit an offence punishable on conviction with imprisonment up to two years or with fine or both."
The inquiry has thus established beyond doubt the involvement of the accused in verification of false documents an offence punishable under section 192 of the Income Tax Ordinance, 2001 and concealing the true particulars of income an offence punishable under section 192A of the Income Tax Ordinance, 2001.
In view of the above, this complaint is submitted under Section 203(1) of the Income Tax Ordinance, 2001 for trial by the court under Section 203 read with section 192 and 192A of the Income Tax Ordinance, 2001. The court is empowered to try offences punishable under different provisions of the Income Tax Ordinance, 2001. The undersigned is competent under the Income Tax Ordinance, 2001 read with SRO 115(I) 2015 dated 09.02.2015 to file this complaint.
The complainant (Directorate General of Intelligence and Investigation Inland Revenue) may also be allowed to add/alter any ground during the course of hearing/process of prosecution proceedings against the accused. The inquiry has thus established beyond doubt the involvement of the accused in verification of false documents an offence punishable under section 192 of the Income Tax Ordinance, 2001 and concealing the true particulars of income is an offence punishable under section 192A of the Income Tax Ordinance, 2001.