Law: Income Tax Ordinance, 2001

Section: 111,205,122(1),122(5),182,111(1)(d)

[Income Tax Ordinance (XLIX of 2001)]...... Sections 205, 122(1), 122(5), 182, 111(1)(d),, Audit,.. Default Surcharge,, Income Tax,, Penalty,.. Appeal before the learned CIR (A-II), Islamabad,.. Disallowed, hence the instant appeal,.. Contention of the tax-payer that provision of Section 111(1)(d), Income Tax Ordinance, 2001 cannot be invoked because there was no instance of furnishing inaccurate particulars, suppression of any production, sales or receipt or any amount chargeable to tax and leave to add, remove, modify, withdraw, amend, alter any or all grounds of appeal before and at the time of hearing were also sought,, He further contended that the learned CIR(A-II) had erroneously treated the submission of detailed information of "manufacturing/trading expense" as concealment, there was no difference in the amount of sales and gross profit to the tune of a "single rupees" in the original and revise computations, thus the order passed by him was totally arbitrary and illogical, the amount referred to as "other purchases" was integral part" Manufacturing and trading expenses,.. Case was remanded back by the Tribunal with the directions to pass the Order afresh after providing an adequate opportunity of being heard to the Appellant, who was advised to ensure attendance when called for adjudication to plead its contention with the evidence relating to the issues in these Appeals, ORDER The above titled Appeals have been filed by the Taxpayer against the Orders No.5/2012 1159; 50/2012; 113/2012 dated 15.11.2012, 18.09.2012 and 12.12.2012, respectively, by the learned Commissioner Inland Revenue (Appeals-III), Islamabad. 2. Brief facts of the case are that the Adjudicating Authority raised the following demands for the Tax Year 2010, during audit proceedings of M/s. Hassan Brothers, which derives income from manufacturing furniture: · Default Surcharge amounting to Rs.2,439,630/- under section 205 of the Income Tax Ordinance, 2001, · Income Tax payable amounting to Rs.3,748,631/- under section 122(1)/122(5) ibid. · Penalty amounting to Rs.50,000/- under section 182 Ibid. The Taxpayer agitated against the Orders (Default Surcharge, Penalty and Income Tax) before…

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