Law: Income Tax Ordinance, 2001

Section: 161,205

[Income Tax Ordinance (XLIX of 2001)]...... Sections 161 read with 205,, Income Tax Ordinance (XXXI of 1979)...... Sections 52 read with 86, 61,, Income Tax,, Deduction at source,, Notice,, Amendment,, Addition,, Deletion,, Liability,, Contention of the department that the learned CIT (Appeals) was not justified to delete the tax charged in all the four cases without any cogent reasons,, Perusal of record and orders passed by both the learned CIT(Appeals) reveal that both the learned CIT(Appeals) had decided the cases after going through the relevant record and concluded that the appellant had fully discharged its legal obligation in filing the relevant statements and necessary documents regarding deduction of tax on account of payments made, the Tribunal found no factual or legal infirmity, hence, were maintained and departmental appeals were dismissed, accordingly. ORDER Vide these four appeals, the department has assailed the two different order of the learned CIT (Appeals), RTO, Lahore and against the consolidated dated order under section 52/86 and 161/205 in respect of assessment year 2000-01, 2001-02 and 2002/03 dated 28.06.2008:- ASSESSEMENT YEAR 2000-01, 2001-02 AND 2002-03 That the learned DIR (Appeals) was not justified in ordering to delete the tax charged u/s 52/86 and 161/2005 of the Income Tax Ordinance, 1979, without any cogent reason. TAX YEAR 2003 That the learned CIT (Appeals) was not justified in ordering to delete the tax charged u/s 61 of the Income Tax Ordinance, 1979, without any cogent reason. 2. Both the learned representatives appearing at the bar have been heard and record perused. 3. Facts leading for disposal of the instant appeals are that originally the assessments were completed u/s 52/86 of the Repealed Ordinance, 1979 pertaining to assessment year 2000-01 and 2001-02 and u/s 161/205 of the Income Tax Ordinance, 2001. In respect of assessment year charging tax at Rs. 141,855/-, Rs. 20,371/- and 750,868/-. Against this treatment meted out by the Taxation Officer, the assessee-respondent filed appeals before the learned CIT(Appeals) who, after going through the relevant record vide combined order dated 28.07.2005 set aside the…

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