Law: Income Tax Ordinance, 2001

Section: 170,170(4),221/124

[Income Tax Ordinance (XLIX of 2001)]........Sections 170, 170(4), 221/124-.- Appeals by the department against order dated 17/05/2012 passed by CIR (Appeals)-.- Plea-.- Refund Order under Section 221/124 has already been passed-.- CIR (Appeals) wrongly passed fresh refund order-.- Refund order in presence of same refund Order-.- Department failed to produce refund orders passed by the department-.- No refund order under section 170(4), Income Tax Ordinance, 2001 has been issued by concerned authority as provided under Section 170, Income Tax Ordinance, 2001 as narrated by the opponent party-.- Tax-payer also filed appeals before this Honr'ble Tribunal against order of CIR (Appeals) who decided vide order dated 06/08/2012 by giving that directing to department to issued refund order in accordance with law within one month's time. Moreover, all the appeals filed in this regard by the tax-payer were also allowed by the Tribunal-.- Refund order has not been issued in spite of passing of seven months-.- Direction of CIR (Appeals) " Refund be issued, but department issued fresh order instead of-.- Tribunal's finding, department has not followed the directions of this Tribunal, hence dismissed departmental appeals in this regard-.- ORDER Through these six appeals the applicant department has objected against consolidated impugned order of the learned Commissioner Inland Revenue (Appeals) dated 17-05-2012 for the assessment year 2002-2003 and tax years 2003 to 2007 on the following common grounds:- "2- That the Assessing Officer has already passed the refund order under section 221/124 on 18-01-2012, so refund applications filed by the taxpayer are in fractious. That the learned Commissioner Inland Revenue (Appeals) was not justified in directing to pass fresh refund order with respect to refund application. That in presence of an order of refund another refund order cannot be passed." 2. The learned DR argued that refund order u/s 221/124 has been issued on 18-01-2012 so refund applications filed by the taxpayer are not entertainable and these applications have become in-fructuous and there is no need to pass a fresh refund order in respect to refund applications.…

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