Law: Income Tax Ordinance, 2001

Section: 113,122(4),221,120,170,177(4),114,115(4) ,113A

Income Tax Ordinance (XLIX of 2001)---Ss. 122(4), 221, 120, 170, 177(4), 114, 115(4) & 113A---Amendment of assessment---Commission income---Taxpayer filed return under normal law in addition to statement under S.115(4) of the Income Tax Ordinance, 2001 and claimed tax refund---Taxation Officer rectified the deemed order treating all the receipts covered under presumptive tax regime---First Appellate Authority declared the rectified order to be illegal, null and void and restored the assessment order and directed to issue refund after examining the evidence of tax withheld---Taxpayer was issued refund and then selected the case for audit and amended the order under S.122(4) of the Income Tax Ordinance, 2001 calculating the tax payable equal to the amount refunded---Validity---Doctrine of merger would be applicable as the case of the taxpayer had been selected for audit on the basis of 'definite information' but no definite information as such had been mentioned in the order passed by the Taxation Officer---First Appellate Authority had observed that on the similar facts which had already been discussed in the first round of litigation before the First Appellate Authority and the Appellate Tribunal the Taxation Officer was not justified to amend the order---First Appellate Authority had rightly annulled the order passed by the Taxation Officer---Order of First Appellate Authority was upheld and appeal filed by the department was dismissed by the Appellate Tribunal. 1992 PTD 566 (S.C. Pak); 1992 PTD 932 (S.C. Pak); 2010 PTD 1506 (H.C. ISB); 2002 PTD 212; 2008 PTD 216 (Trib.) and 2009 PTD 1536 rel. ORDER The Department through this appeal has objected against the impugned order of learned CIR(A) dated 23-6-2011 on the following grounds:-- "(2) That keeping in view the facts and circumstances of the case, the learned CIR(Appeal) was not justified to deem the selection of case for audit by the Commissioner wrong as the Commissioner Inland Revenue has statutory power to conduct audit of taxpayer. (3) That keeping in view the facts and circumstances of the case, the learned CIT(A) has not considered the following facts:-- (i) The tax has been deducted by the…

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