Law: Income Tax Ordinance, 2001

Section: 114,120,120(3),153(1)(c),162,153(6),169( 1)(b),122(5A),115(4)

[Income Tax Ordinance (XLIX of 2001)].......Sections 114, 120, 120(3), 153(1)(c), 162, 153(6) read with 169(1)(b), 122(5A), 115(4)-.- Income Tax Ordinance, 1979, Section 80C-.- General Clauses Act, 1897, Section 5, 23A-.- Appeals-.- Assessment-.- Audit-.- Deduction-.- Levy-.- Liability-.- Jurisdiction-.- Scope-.- Validity-.- Interpretation-.- Re-adjudication-.- Appeals filed by the revenue for tax year 2004, 2005 and 2006 as well as by the taxpayer for tax year 2004 were dismissed-.- (2011) 104 ax 137 ref. 2002 PTD 2379, (2004) 90 Tax 128, 2005 PTD 344 (Trib.), 2009 SCMR 1279 = 2009 PTD 1392, 2001 PTD 932 (SC), 2004 PTD 2087 (Trib.), 2002 PTD 1014 (H.C.), 1992 PTD 751 (H.C.), 1990 PTD 338 (S.C.), 1996 PTD 186 (H.C.) rel. (b) Income Tax Ordinance (XLIX of 2001)--Sections 183, 183(1)(a), 183(1)(b), 124 read with 205, 62-A read with 66, 122(5A), 121, 122A, 122B, 120, 162, 120(1), 120(3), 161(1B), 162(2)-.- Appeals-.- Refund-.- Claim-.- Assessment-.- Penalty-.- Additional Tax-.- Validity-.- Scope-.- Tribunal held that the Tribunal find no warrant for interference in the impugned order as the learned CIR(A) had rightly vacated order-.- The impugned order of the learned CIR(A) in this respect was upheld and both the appeals filed by the department for the tax year 2003 were dismissed-.- 44 Tax 93 (H.C. Kar.), 77 Tax 214 ref. (c) Income Tax Ordinance (XLIX of 2001)--Sections 205(1A)-.- 205(1B), 147(6A)(b)-.- Advance Tax-.- Additional Tax-.- Imposition-.- Return-.- Quashment-.- Maintainability-.- The main contention of the appellant that the order dated 05/10/2009 was preceding and the order dated 29/04/2010 was succeeding one and therefore as per legal practice and procedure the succeeding order had to give way to the preceding order i.e. the order dated 05/10/2009 could prevail and remain in the field-.- No statutory and proper opportunity was given to the appellant-.- Tribunal decided not to interfere in the mater and the appeal filed by the department was, therefore, dismissed-.- (d) Income Tax Ordinance (XLIX of 2001)--Sections 182(2),190(1)-.- Show-cause Notice-.- Reply-.- Penalty-.- Deletion-.- There was not default for non filing of e-statements nor non…

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