Law: Income Tax Ordinance, 2001

Section: 124,161,205(3),129(1)(a),128(5)

[Income Tax Ordinance (XLIX of 2001)].........Sections 124, 161, 205(3), 129(1)(a), 128(5),,. Withholding Tax,, Deduction,, Show-cause Notice,, Demand,.. Appeal to CIR(A),.. Deletion,.. Commission,, Fixed assets,.. Exemption,.. Double Taxation Agreement between Pakistan and U.S.A,, Tribunal observed that the above mentioned two additions i.e., Destination Commission and Fixed Assets had been deleted by learned CIR(A) in a slipshod manner and summary order had been passed, the impugned order of CIR(A) was remanded for fresh adjudication on these two issues after passing a speaking order,... So far as, grounds No. iv to vii regarding remand of the case to the taxation officer by the first appellate authority for verification of claim and providing proof of the expenses were concerned, the learned AR had informed the Court that in pursuance to this order, the taxation officer had already passed order under Sections 124, 129, 161, 205 of the Ordinance on 30/06/2012,, Since, the matter had already been re-adjudicated by the department itself by passing an order, therefore, the grounds of appeal Nos. iv to vii had become infructuous,, 1993 SCMR 1523, PTCL 1992 CL 363, 1992 PTD 932, PLD 1988 SC 398, 1994 PTD 958 (KHC) referred. JUDGMENT Through the above titled further appeal, appellate order dated 09.05.2011 recorded by CIR(Appeals-I) Lahore, has been assailed by the department. 2. The facts in brief leading to the instant appeal are that the taxpayer, a private limited company, which is a subsidiary of Expeditor International Washington and is infact in the business of Forwarding, Clearing and Shipping of merchandize. It was observed by the taxation officer that the taxpayer had made certain payments without deduction of withholding tax. Therefore, proceedings were initiated by way of issuance of notice dated 05.08.2010, which culminated in creating a tax demand of Rs.19,783,650/- u/s 161/205(3) of the Income Tax Ordinance, 2001 (hereinafter called the Ordinance). Feeling aggrieved, the taxpayer preferred appeal before CIR(Appeals-I), Lahore, who deleted the whole tax demand created u/s 161/205(3) of the Ordinance finding the same to be unjustified on the ground…

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