Law: Income Tax Ordinance, 2001

Section: 120,177,122(1),122(5),174(2),127

[Income Tax Ordinance (XLIX of 2001)].....Sections 120, 177, 122(1) read with 122(5), 174(2), 127...... Appeal...... Assessment...... Audit, selection for...... Amendment...... Addition,, Main contention of the appellant was that the disallowance in the deduction under Section 174(2) in the head purchases, was unjust and illegal as complete books of account were furnished and the disallowance was made without pointing out any specific defect in the books of account and addition in P&L account had been made only on stock phrases, CIR(A) had wrongly and illegally remanded the case to the taxation officer by ignoring that no such power existed with him under the Ordinance,.. Tribunal's view that selection was made in haste but refrained to adjudicate in detail, issue of selection of the case for audit cannot be raised before CIR(A) because Section 127 provides the sections, which can be challenged in appeal before CIR(A), since Section 177 is not mentioned, therefore, cannot be raised in appeal, the issue which cannot be raised legally before the first appellate authority can also not be impugned in further appeal before this Tribunal, the power to remand any assessment to the taxation officer was withdrawn through Finance Act, 2005 and Tribunal in its by a Full Bench referred supra has also settled the controversy by holding that CIR (A) has no power to remand the case under existing provisions relating to its jurisdiction, additions under various heads had been made by the taxation officer without pin-pointing single instance of un-verifiability on stock phrases, which were also not allowable on merits too, therefore, tribunal deleted the additions,,. ITA Nos. 1078 & 1079/LB/2010 referred. ORDER Through the instant appeal pertaining to tax year 2009, the appellate order dated 17.05.2012 recorded by CIR (Appeals-III) Lahore has been assailed by the taxpayer, whereby remand of the case back to the taxation officer for denovo proceedings has been agitated. 2. The facts of the case emanating from record are that the taxpayer/appellant deriving income from sale of shoes commonly known as 'Khussa', filed return for the year under consideration declaring income…

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