Law: Income Tax Ordinance, 2001

Section: 113,129,221,233,FirstSched.,Part-III,Div ision-IV,Cl.(2)

(a) Income Tax Ordinance (XLIX of 2001)--- ----S. 129---Earlier findings of Appellate Authority regarding rate of tax in similar case---Powers of Appellate Authority to deviate from such findings in subsequent case---Scope---Appellate Authority would be bound to follow its earlier findings in absence of any change in nature of income, otherwise he would be bound to give irrefutable reasons for chargeability at higher rate of tax---Illustration. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 113, 233 & First Sched., Part-III, Division-IV, Cl. (2)---Charge of rate of tax on foreign indenting commission received from foreign principal for sale of its products in Pakistan---Scope---Provision of S.233 of Income Tax Ordinance, 2001 would not apply to such transaction of special nature, which would be chargeable @ 5% in terms of Cl. (2) of Division IV of Part-II of First Sched., thereof. (c) Interpretation of statutes--- ----Exception in a statute would restrain enacting clause from general clause. (d) Income Tax Ordinance (XLIX of 2001)--- ----S. 221---Rectification of error floating on surface of order---Powers of Assessing Officer---Scope---Assessing Officer after coming to know about such error would be bound to correct same on his own motion. ORDER JAWAID MASOOD TAHIR BHATTI, (CHAIRPERSON).---The appellant is unlisted public limited company and derives its income from assembling and sale of different kinds of Land Rover Vehicles in Pakistan. 2. Through these appeals the appellant has objected against the impugned Order Nos. 678 and 679 relating to Tax Years 2009 and 2010 passed by learned Commissioner Inland Revenue (Appeal-II) who has in Tax Year 2009 remanded back the case on the point of addition of rent and salaries and wages and has confirmed 10% rate as charge of tax on the foreign indenting commission. In Tax Year 2010, the computation of turnover under section 113 and levy of tax rate @ 10% on the foreign indenting commission were contentious issues arisen from Assessment Order. The appellant has contested appeal on following grounds:-- Tax Year 2009 "(2) That the learned CIR (Appeals-II) was not justified in remanding back to Officer for making…

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