Law: Income Tax Ordinance, 2001

Section: 124,152(2),152(3)(d)

The appeals have been filed by the M/s Asean International Islamabad against the orders No. 100, 101 and 102 /2013 dated of order 09.09.2013 passed by the CIR (Appeals-III), Rawalpindi for the tax Years, 2010, 2011 and 2012 on the following common grounds of appeals: - GROUNDS: 1. That the re-assessment framed is illegal and void. There is not provision in law for framing of fresh assessment or remanding back of the case by the Commissioner Inland Revenue (Appeals) after amendment made vide Finance Act, 2010 in section 124 of the Income Tax Ordinance, 2001. 2. That the re-assessment framed u/s 124 of the Ordinance during the pendency of appeal before the Appellate Tribunal Inland Revenue filed by the taxpayer against the order of CIR(A) in original filed Tribunal Inland Revenue filed by the taxpayer against the order of CIR(A) in original assessment is illegal and liable to be annulled in the light of the judgment of Higher Appellate Forums: - 2008 PTD 1998 (Lah. H.C.), 2002 PTD 1195, (2003) 87 Tax 165 (Trib), 1985 PTD 375 (Lah. H.C.) 3. That the charge of withholding tax @20% u/s 152(2) on boarding / lodging in foreign Country is illegal and unjustified in view of the provisions of clause (d) of sub section (3) of section 152 of the Income Tax Ordinance, 2001. 2. Brief facts of the case are that the appellant taxpayer filed returns for the tax years, 2010, 2011 & 2012 declaring P&L expenses at Rs. 59,179,128/- for the tax year 2010, Rs. 122,052,480/- for tax year, 2011 & Rs. 103,014,825/- for tax year, 2012 respectively. The appellant allegedly failed to discharge its responsibilities under the law to act as withholding agent and was issued show cause notice by the department. In response to notice u/s 161/205, the taxpayer filed reply which was not found satisfactory and the officer, therefore, treated it as taxpayer-in-default and tax and default surcharge were levied at Rs. 3,096,802/- Rs. 5,318,538/- & Rs. 3,643,140/- for tax years 2010, 2011 & 2012 respectively. The taxpayer was aggrieved and filed appeal in this office. The CIR (A) remanded the case to the department for examination and provision of sufficient opportunity to the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492