Law: Income Tax Ordinance, 2001

Section: 129,170

Income Tax Ordinance (XLIX of 2001)----Ss. 129 (1) (b) & 170---Workers' Welfare Fund Ordinance (XXXVI of 1971), S.4---Decision in appeal---Inherent power of setting aside an order---Refund was issued after deducting Workers' Welfare Fund without passing formal written order---First Appellate Authority set aside/remanded the order passed under 5.170 of the Income Tax Ordinance, 2001 with the direction to pass a speaking order in writing---Revenue contended that First Appellate Authority was not competent to set aside the order---Validity---Adjustment of Worker's Welfare Fund from refund claim had been made without passing the order as per requirements of S.4 of the Worker's Welfare Fund Ordinance, 1971---Taxation Officer had violated the mandatory procedure which rendered his action void---Under Cl.(b) of sub-section (9) of 5.129 of the Income Tax Ordinance, 2001, the First Appellate Authority was competent to make such order as he thought fit---Officer who was empowered to hear and decide the appeals against any order had an inherent power of setting aside the appeals if he deemed appropriate---Orders of First Appellate Authority was upheld and appeal of the Revenue was dismissed being devoid of merits. ORDER These titled appeals are filed by the Revenue to impugn orders all dated 26-6-2011 in Appeals Nos.319, 320, 321 and 318 passed by Commissioner Inland Revenue (Appeals), Multan. Facts in brief are that Messrs Chicago Metal (AOP), Multan derives income from manufacturing of engine parts and supply to Millat Tractors and Al-Ghazi Tractors. Return for the tax years under consideration was filed claiming refund. The ACIR issued refund after deducting WWF amounting to Rs.49,913, Rs.46,937, Rs.41,240 and Rs.13,565 respectively without passing formal written order and balance refund was issued. Feeling aggrieved the taxpayers challenged this order before the learned CIR(A) who set aside the order of the Taxation Officer passed under section 170 of the Ordinance about adjusting WWF without passing the order in writing and remanded the case with the directions to pass a speaking order in writing. Feeling dissatisfied the Revenue has challenged this order on the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492