Law: Income Tax Ordinance, 2001

Section: 2(13),34,34(5),60B,111,113,120,122(5A),1 77,210,210(1),210(1A)

ORDER MASOOD AKHTAR SHAHEED, ACCOUNTANT MEMBER:- These titled appeals have been filed by the department as well as by the taxpayer pertaining to tax years 2006 & 2008. Since, the different Issues have been taken in these two appeals, therefore, the same fire decided through this consolidated order. Departmental Appeal: ITA No-705/LB/2010 (Tax year 2006): 2. Brief facts of the case are that taxpayer/respondent limited company which derives income from manufacturing and sales of feed. Return filed u/s 120 of the income Tax Ordinance, 2001 (hereinafter referred as Ordinance) for the year under consideration was treated to be deemed assessment order. Later on the Additional Commissioner amended the original order vide order under section 122(5A) of the Ordinance, Being aggrieved with the treatment the taxpayer filed appeal before CIR(A) who annulled the order on legal ground. Against the order No.23 dated 10-11-2009 passed by the CIR(A), the department filed this appeal before this Tribunal on the following grounds:- 1. That the learned C.I.T.(A) was not justified to annul the order passed u/s 122(5A) of the Ordinance by the Additional Commissioner of Income Tax. 2. That the learned C.I.T.(A) was not justified to hold that deemed assessment u/s 120(1) of the Income Tax Ordinance, 2001 was passed by the Commissioner of Income Tax which in fact was passed by the Taxation Officer holding jurisdiction through delegation of powers u/s 210 of the Income Tax Ordinance, 2001 by the Commissioner of Income Tax. 3. That the learned CIT(A) was not Justified to annul the order passed u/s 122(5A) of the Income Tax Ordinance, 2001 in view of the fact that the additional Commissioner was empowered to amend the order u/s 122(5A) of the Income Tax Ordinance, 2001 read with Clause 13 of Section 2 of the Income Tax Ordinance 2001. The learned DR submitted that CIR(A) has wrongly annulled the order passed by the Additional Commissioner with the observation that the original assessment order was deemed to have been made by the Commissioner u/s 120(1) of the Ordinance, the Additional Commissioner was not competent to amend the same order u/s 122(5A) of the Ordinance. Ho further…

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