Law: Income Tax Ordinance, 2001

Section: 182,182(3)

[Income Tax Ordinance (XLIX of 2001)]........Section 182(3) ,, Income Tax Ordinance (XXXI of 1979),, Section 91,, S.R.O. 574(I)/2012, dated 22/05/2012,.. Appeals,.. Default surcharge, penalties, waived of,. Pleas of the department, CIR(A) was not justified to annul the penalty order notwithstanding the fact that penalty order was passed u/s 182 r/w Section 91 R.O. which was in consonance with Section 182(3), Income Tax Ordinance, 2001, case cited supra was not relevant to the facts of the instant case because it pertained to amendment of assessment under Section 122 and not to imposition of penalty,, Amnesty scheme,.. Tribunal dismissed all the departmental appeals in the light of the S.R.O. letter referred as above proffered by the counsel of the tax-payer. 2009 PTD 1392 not relevant. ORDER Through these nine appeals the appellant department has objected against the consolidated impugned order of the learned CIR(A) dated 16.01.2012 on the following common grounds:- "2. That the CIR(A) was not justified to annul the penalty order notwithstanding the fact that penalty order was passed u/s 182 read with section 91 of the repealed Income Tax Ordinance, 1979 which is in consonance with the provision of sub section…

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