Law: Income Tax Ordinance, 2001

Section: 21(c),111(1)(b),120,122(5A),122(2)

ORDER The Order was passed by Jawaid Masood Tahir Bhatti, Chairman - These are five appeals preferred on behalf of the taxpayer company. Appeal pertaining to the tax year 2008, has been directed against order dated 24.07.2014, whereas other four appeals for the tax years 2009 to 2012 are directed against consolidated order dated 24.07.2014, passed by the learned CIR(A), Zone-II, Lahore. All these are disposed of through this order in the following manner: - Tax Year 2008. 2. The appellant/company assailed the order of the learned CIR(A) on the following grounds: - i. That the CIR(A) is not justified in confirming the order of the learned Additional Commissioner, without giving plausible reason. ii. That the impugned order dated 23.06.2014 passed by the learned Additional Commissioner, is bad in law and contrary to the facts of the case. iii. That the impugned order is wholly void, unlawful and unattainable in eye of law being without jurisdiction. iv. That the addition made under section 21C of the Income Tax Ordinance, 2001 at Rs.32,862,895/- and confirmed by the learned CIR(A) is wholly unwarranted, unlawful, baseless and without any plausible and cogent justification. v. That the addition made u/s 111(1)(b) of the Income Tax Ordinance, 2001 and confirmed by the learned CIR(A) is wholly unwarranted, uncalled for misconceived and based on surmises and conjectures and self-device working, without any support of law. vi. That the whole addition of Rs.1,584,528 u/s 111(1)(b) of the Income Tax Ordinance, 2001 is violative of the provisions of sub section (2) of section 111 as it existed at the relevant time prior to amendment brought through Finance Act, 2010 w.e.f. July 2010, hence not maintainable. vii. That the learned Additional Commissioner has abused the power, authority and jurisdiction while invoking the provisions of section 122(5) of the Ordinance, which lacks the application of mind and forming of opinion on the basis of such application of mind, hence, beyond the scope of provision. viii. That the learned Additional Commissioner having traveled beyond the show cause notice, the whole action shall strain down on the earth on the basis of principle…

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