Law: Income Tax Ordinance, 2001

Section: 111,122(1)(5),111(4)(b)

Income Tax Ordinance (XLIX of 2001)---Ss. 122(1)(5) & 111(4)(b)---Amendment of assessment---Tax year, 2003---Issuance of show-cause notice under S.122(1) of the Income Tax Ordinance, 2001 without mentioning of its subsections 122(5) or 122(5)(a)---Validity---Assessing Officer had nowhere mentioned as to which assessment order was being amended and the additions had been made on the basis of assessment for the years, 2001-2002 and 2002-2003, without any reference to the assessment order regarding tax year, 2003---Order had been passed by the Taxation Officer under S.122(1) of the Income Tax Ordinance, 2001 and notice had been sent to the assessee as mentioned in the amended order under S.122(9) of the Income Tax Ordinance, 2001 and nowhere in that order subsections (5) or (5)(a) of S.122 of the Income Tax Ordinance, 2001 had been mentioned---First Appellate Authority had upheld the amended order and had not considered the fact that Taxation Officer had not mentioned in the order as to which of the orders was going to be amended---Order of First Appellate Authority was vacated and the amended order passed by the Taxation Officer being illegal was annulled. 2002 PTD 2160; 2006 PTD 673; 2006 PTD 2729 and 2007, PTD 2319 rel. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).--Through this appeal, the appellant/assessee has objected the impugned order of the learned CIT(A),dated 22-10-2007 for the Tax year, 2003 on the following grounds:-- (1) That the amended order passed under section 122(1) of the Income Tax Ordinance, 2001 by the Taxation Officer is against the facts of the case and bad in law from each and every aspect. (2) That in the absence of speaking order the amended order is absolutely without jurisdiction and unlawful also. The reliance may be made on the judgment (sic). (3) That in the light of the land-marked judgment of the apex Supreme Court regarding the Civil Petitions 1032 to 1035, 1048 to 1050, 1093 to 1095, 1113 to 1118-I of 2005 CIT Zone-C, Lahore and others v. Kashmir Edible Oils and others (2006 SCMR 109) as well as C.B.R's. own clarification on the said subject, closed assessments under the enactment repealed Income Tax Ordinance could…

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