Law: Income Tax Ordinance, 2001

Section: 111(10(b),121(1)(d),122(1),122(9),177(2) ,214

Law: Income Tax Ordinance, 2001

Section: 111(10(b),121(1)(d),122(1),122(9),177(2) ,214

ORDER The Order was passed by Jawaid Masood Tahir Bhatti, Chairperson:- Titled appeal has been filed at the instance of the taxpayer calling in question the impugned order dated 29/10/2014 passed by learned Commissioner Inland Revenue (Appeals) Zone- II, Lahore, on the following grounds:- 1. That order passed by both the authorities below are bad in law and against the facts of the case. 2. That order passed by the learned Commissioner Inland Revenue (Appeals), is unlawful, illegal, non-speaking and non-judicious hence liable to be quashed/cancelled. 3. That while deciding the appeal the learned Commissioner Inland Revenue (Appeals) has failed to adjudicate all the grounds of appeal contested before him with full force at the time of hearing of appeal, hence order of the learned Commissioner Inland Revenue (Appeals) is not sustainable in the eyes of law. 4. That order was passed u/s 121(1)(d) of the Income Tax Ordinance, 2001 without service of statutory notices upon the appellant, hence the Commissioner Inland Revenue (Appeals) has grossly erred to hold that non-compliance to the notices was deliberate and willful. 5. That findings/observations of the Commissioner Inland Revenue (Appeals) with regard to the fact and to hold that notices were served on the appellant are unlawful, arbitrary, unjustified, wild and without any reliable evidence which could have proved that notices were properly served upon the appellant. 6. That the very assumption of jurisdiction by the IRO, Audit Unit-02, Zone-IV, RTO, Lahore to pass order u/s 121(1)(d) of the Income Tax Ordinance, 2001 was unlawful, illegal and without any lawful jurisdiction/authority and the final order passed was equally unlawful and nullity in the eyes of law. Hence the Commissioner Inland Revenue (Appeals) is not justified to uphold the order u/s 121(1)(d) of the Income Tax Ordinance, 2001. 7. That order passed u/s 121(1)(d) of the Income Tax Ordinance, 2001 was unlawful, unjustified and nullity in the eyes of law. Hence the Commissioner Inland Revenue (Appeals) is not justified to uphold the order u/s 121(1)(d) of the Income Tax Ordinance, 2001. 8. That selection of case for audit u/s 214(c) by the FBR…

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