Law: Income Tax Ordinance, 2001

Section: 121,151,221,161,205

[Income Tax Ordinance (XLIX of 2001)]...... Sections 121, 151, 221, 161 read with 205...... Appeals, consisted of various grounds that the order of CIR(A) was bad in law and against the facts, CIR(A) was not justified to cancel the order on the plea that the department could/should have rectified the order, instead of invoking the provisions of Section 151, which got no nexus with assessment, Section 161 was a recovery provision, to apply the rate of tax 3% instead of 6% was applicable under the law, appellant may be allowed to add, amend or alter any ground of appeal on or before the date of hearing.., Respondent was declared tax-payer in default under Section 161, Income Tax Ordinance, 2001 and charged additional tax for short deduction of income tax and for payments to different companies,,.. Appeal was filed which was allowed,.. Both parties again filed before Tribunal and the Tribunal remanded the case,. Tribunal's view, the tax demand under Section 161/205 does not suffer any legal infirmity, therefore, the CIR(A)'s order being illegal is set aside,.. Moreover, the tribunal decided in regard of the exchange rate that the appellant be given an opportunity hearing his view-point and in case it is found correct the lawful relief be provided to the appellant only to the extent of difference in the applicable exchange rate. 2003 PTD 1167 (Trib.), 101 Tax 28 relied. ORDER This order shall disposed of the titled appeals filed by the Revenue against the order No,847 to 851/2010 dated 25.06.2010 passed by the Learned Commissioner of Inland Revenue (Appeals-I), Islamabad on the following grounds: 1. That the order of the learned Commissioner (A), Islamabad is bad in law and against the facts of the case. 2. That CIR (A) was not justified in directing to cancel the order passed u/s 161/205, merely on the ground that the department could/should have rectified the order u/s 121, instead of invoking the provisions of section 161, which has got no nexus with assessment, section 161 is a recovery provision. 3. That CIR {A) was not justified in directing to apply the rate of tax 3% instead of 6%. The rate 6% was applicable under the law. 4. That the appellant may be…

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