Law: Income Tax Ordinance, 2001

Section: 122,127,131

(a) Income Tax Ordinance (XLIX of 2001)---Ss. 122, 127 & 131---Appeal to the Commissioner (Appeals)---Maintainability of---Commissioner (Appeals) without discussing the merits and demerits of the case had dismissed appeal, merely on the ground that appeal did not lie under S.127 of Income Tax Ordinance, 2001 against order passed by the Taxation Officer under S.122(c) of Income Tax Ordinance, 2001---Statute had not withdrawn the substantive vested right of an aggrieved party to file an appeal against an order not tenable in law and facts---Any order passed under S.122 of Income Tax Ordinance, 2001 had been made appealable---Taxpayer and department were having legal substantive right to contest the legal issues before appellate fora, even no tax liability was involved in the order passed by the Taxation Officer---Provisional assessment under S.122 of Income Tax Ordinance, 2001 was appealable as S.127 of the Ordinance, was completely silent about non-fileability of appeal under S.122(c) of the Ordinance---Impugned order of Commissioner (Appeals) based on technical grounds regarding no vested right of appeal against order of Assessing Officer was not tenable in law---Case was remanded to Commissioner for passing a fresh speaking order on merits, after affording fair opportunity of hearing to both the parties. AIR 1960 (SC) 122; AIR 1960 (SC) 47; AIR 1962 (SC) 1553; AIR 1987 (SC) 849; Manager J&K State Property v. Khuda Yar and others PLD 1975 SC 678; 2001 PTD 1633; 2004 PTD (Trib.) 1784 and 1981 PTD 210 ref. (b) Interpretation of statutes--- ----Two or many parts of a section, must be construed as a whole and must be read as integral part to avoid repugnancy. ORDER SYED MUHAMMAD FAROOQ SHAH (JUDICIAL MEMBER).---The captioned appeal has been preferred by the taxpayer/ appellant against the order passed by the learned CIR(Appeals-II) Karachi, on dated 29-10-2010, whereby the learned CIR(A) without discussing the merits and de-merits of the case, dismissed the appeal in limine, merely on the ground that an appeal does not lie under section 127 of Income Tax Ordinance, 2001 against an order passed by the Taxation Officer under section 122(c) of Income Tax…

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