| Citation(s) |
|---|
| 2013 SLG 126 2013 SLD 126 |
Appellate Tribunal Inland Revenue
ITA.No.235/IB/2012 (TAX YEAR, 2009), hearing DATE : 16.11.2012. DATE OF ORDER: 24.01.2013
(MUHAMMAD, JAHANDAR), JUDICIAL MEMBER
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ITA.No.235/IB/2012 (TAX YEAR, 2009), hearing DATE : 16.11.2012. DATE OF ORDER: 24.01.2013
(MUHAMMAD, JAHANDAR), JUDICIAL MEMBER
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COMMISSIONER INLAND REVENUE, ZONE1, R.T.O, RAWALPINDI
VS
SH.MUHAMMAD ASGHAR 421, SULTAN MARKET, TENCH BHATTA, RAWALPINDI
Law: Income Tax Ordinance, 2001
Section: 122,122(9)
[Income Tax Ordinance (XLIX of 2001)]......Section 122(9)-.- Appeal-.- Plea of non-production of evidence regarding sales-.- Tax-payer was deriving income by running cloth store-.- Return, filing of-.- Audit for IDR but none appeared-.- Assessment, amended thereof-.- Tax-payer filed appeal-.- Commissioner vacated amended assessment order-.- The tribunal decided not the interfere in the CIR(A) order and rejected the appeal of the department. ORDER The instant appeal filed by the department is directed against an order dated 11.01.2012 passed by learned C1R (Appeal-Ill), Islamabad relating to tax year 2009. Brief facts are that the taxpayer an individual derived income from running a cloth Store. Return for the tax year 2009 was filed declaring net income at Rs. 130,000/-. After audit notice for information document request (IDR) was issued but on the due date no one attended. Thereafter a notice section 122(9) of the Income Tax Ordinance, 2001 was issued…
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