Law:

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ORDER The Order was passed by Ch. Anwaar Ul Haq, Judicial Member - The titled miscellaneous application has been preferred at the instance of taxpayer, seeking rectification of an order dated 07-04-2014, recorded in ITA No.1405/LB/ 12, Tax Year 2008, passed by this Tribunal whereby appeal of the taxpayer was dismissed. 2. It is submitted by the learned AR that the appeal of the taxpayer was dismissed by this Tribunal while observing that "the learned AR only produced before me the ledger account of the parties from whom purchases claimed to be made to the tune of Rs.9,370,127/- but he failed to provide even a single receipt of such purchase." It is contended by the learned AR that submission of purchase record was never the obstacle between the taxpayer and revenue. It is asserted by the learned AR that during the course of hearing before the Bench, the taxpayer was not asked to produce purchase receipts as the tax imposed by the DCIT was not due to non production of subject purchase receipts but it was due to non-production of NTN/CNIC and addresses of the recipient parties from whom the subject purchases were made. The taxpayer contended that all the purchase record is available with the taxpayer and he produced the said record before me for perusal. 3. I have considered the submissions made by the learned AR and perused the purchase record produced before me. After careful perusal of such record, it reveals that these pertain to hundreds of purchase receipts which were claimed to be made from different suppliers by the taxpayer. Minutely seeing all these receipts it transpired that all these receipts were prepared on blank papers in one person's handwriting almost with same ink whereas these receipts pertain to so many suppliers for the gross amount of Rs.9,370,127/- and…

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