Law: Income Tax Ordinance, 2001

Section: 111,120,122(9),122(1),122(5),111(1)(b)

[Income Tax Ordinance (XLIX of 2001)]...... Sections 120, 122(9), 122(1) read with 122(5), 111(1)(b),,. Appeal,.. Return,.. Purchase of vehicles by the tax-payer during the relevant tax year,.. Show-cause Notice, un-complied,, Assessment,, Amendment,.. Addition,. Tax-payer filed appeal before CIR(A), which was failed, hence the instant appeal,.. Contention of the tax-payer that purchase of both vehicles could be explained satisfactorily if the notice was received and opportunity of being heard was afforded to him,,. Tribunal observed that order was passed after giving reasonable opportunity of being heard and statutory notices were also properly issued, therefore, the same was upheld and the appeal of the tax-payer was rejected. (b) Income Tax Ordinance (XLIX of 2001)...... Sections 122(9), 122(4) read with 122(5), 111(1)(b),,. Appeal,.. Purchase of more 2 vehicles by the tax-payer during the relevant tax year,.. Show-cause Notice,, Assessment,, Amendment,.. Tax-payer filed appeal before CIR(A), which was failed, hence the instant appeal,.. Contention of AR that the CIR(A) was blowing hot & cold in the same breath as that on one hand the learned CIR (A) held that it was yet to be ascertained whether the amount was spent on acquisition of vehicles under consideration or the same was applied for some other purpose and in the same breath he upheld the addition made by the Taxation Officer, a cursory glance at the observation of the learned CIR(A) reproduced supra persuade us to be in agreement with the A.R., the logic behind this verdict of the learned CIR(A) was not understandable,.. Tribunal decided to remand the case back to the Taxation Officer for de-novo assessment after providing reasonable opportunity of being heard to the tax-payer, ORDER 1. This combined order shall dispose off two appeals preferred at the instance of the taxpayer pertaining to the tax year 2009. These appeals are directed against the orders of the learned Commissioner Inland Revenue (Appeals), Lahore dated 29.07.2011 and 28.02.2013 respectively. After hearing both the representatives of the parties the appeals are adjudicated of as under:- ITA No. 437/LB/2012 2. Facts giving rise to…

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