Law: Income Tax Ordinance, 2001

Section: 111,131,111(1)(b),122(5)

(a) Income Tax Ordinance (XLIX of 2001)----S.131---Appeal to the Appellate Tribunal---Limitation---Starting point---Record of Urgent Mail Service did not show any delivery of order passed by the First Appellate Authority upon the taxpayer---Limitation, in case of non service, will start from the date of delivery of certified copy of the order passed by the First Appellate Authority. 2007 PTD 1 L.H.C. rel. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 111(1)(b) & 122(5)---Unexplained income or assets---Rejection of declared version---Allegation of collusiveness---Addition on the basis of estimated value of vehicle---Validity---Assessing Officer had not even preferred to deduct the declared value from the estimated value while making the addition---Addition if desired was to be made only up to the estimated value minus declared value and not of the total estimated value---When declared version was rejected, the officer was to verify the facts from the seller to prove the transaction as collusive and not being an arm's length transaction---After rejecting the declared record, again it was incumbent upon the Tax Officer to make the addition evolving a proper and reasonable basis which was found missing---When collusiveness of the transaction was not evident from the record, declared version was not to be rejected---Reasonable basis of estimation was also missing---Addition was deleted by the Appellate Tribunal and order of First Appellate Authority was confirmed. 1994 SCMR 2232; PLD 1990 SC 666; PLD 1964 SC 673; 1988 CLC 1318; 1981 CLC 909 and 1981 CLC 1654 ref. THIS ORDER PASSED BY: MUNSIF KHAN MINHAS, JUDICIAL MEMBER:---.--- The Taxpayer has filed this appeal against the order dated 25-11-2011 passed by learned CIR (A-III), Islamabad for the Tax year 2009 on the following grounds:-- (1) That it is very well settled law limitation starts running from date of service of the order on the Taxpayer appellant for the first time, upon his application obtained certified copy on 25-2-2011 and filed appeal on 25-3-2011 within prescribed period of 30 days. (2) That the Ex parte order is illegal. It should be kept in mind that mere issuance of a notice is not…

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