Law: Income Tax Ordinance, 2001

Section: 120,120(1)(a),122(5A)

[Income Tax Ordinance (XLIX of 2001)].......Sections 120(1)(a), 122(5A),.. Clause (64-B) of 2nd Schedule of Income Tax Ordinance, 2001,.. Return,.. Assessment,.. Additions made by Taxation Officer under the heads repair & maintenance and salaries & wages was deleted by CIR(A) with a direction to allow the assessee's claim after verification of evidence of donation paid to Sheikhupura Chamber of Commerce & Industry,. Production of evidence for payment of donation was confirmed by the CIR (Appeals),.. Salaries and wages were being paid trough contractors who were responsible for providing suitable labour to the respondent-company whereas leave record, over time, appointment letters, EOBI payment, Social Security payments, bonuses, labour transportation, subsidies labour canteen and WPPF were being maintained and paid by the respondent-company which was showed by respondent-company's accounts,.. Donation was exempt from levy of tax vide Clause (64-B) of 2nd Schedule of Income Tax Ordinance,.. Issue of disallowance of Salaries & Wages had already been decided by learned Tribunal in favour of the respondent-company vide I.T.A. No. 902/LB/2002 (Tax Year 2004),.. Respondent-company's plea was found to be sound, hence it prevailed and Departmental Appeals was dismissed. JUDGMENT The titled appeal at the behest of the Revenue has been filed against impugned order dated 30.12.2011 passed by the learned CIR (A) Lahore. 2. Brief facts giving rise to the present appeal are that return for the tax year 2009 was filed to declare income of Rs.42,001,840/- which was deemed assessed under section 120(1)(a) of the Income Tax Ordinance, 2001. Subsequently, examination of assessment record revealed that the same was erroneous insofar as prejudicial to the interest of revenue for the reasons as spelled out in the show cause notice suggesting therein alterations/amendments in terms of section 122(5A) of the Income Tax Ordinance, 2001 and after completion of proceedings income deemed assessed was amended to determine income of Rs.76,941,031/-. 3. The Commissioner of Inland Revenue Zone-III L.T.U has contested the following reliefs allowed in 1st Appeal by CIR…

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