Law: Income Tax Ordinance, 2001

Section: 114(4),120(1),122C,127

ORDER This appeal has been filed on behalf of the Appellant taxpayer against the impugned order No.430/2014 dated. 10/11/201 5 passed by the Commissioner (Appeals-III) Rawalpindi wherein appeal of the taxpayer for the tax year 2011 of the Income Tax Ordinance, 2001 was dismissed for the reasons that order u/s 122C ibid passed by the Assessing Officer 28.8.2015 was not appealable as provided in section 127 ibid. 2. Brief facts leading to this appeal are that the appellant respondent taxpayer as per information collected by the department purchased property worth Rs.5,500,000/-.Accordingly notice u/s 114(4) ibid was issued to the appellant for filing of return for the tax year 2011.The taxpayer appellant failed to comply with the statutory notice which resulted in provisional assessment order under section 122C ibid. The provisional assessment attained finality when return of income along with wealth and wealth reconciliation statement were not filed by the taxpayer as provided in sub section 2 of section 122C ibid after the expiry for 45 days from the date of service of provisional assessment. 3. On 10.11.2015 the appellant taxpayer filed an appeal against the order passed under section 122C ibid. The learned CIR (Appeals-III) Rawalpindi after hearing the appellant dismissed the appeal for the reasons that provisional assessment order u/s 122C ibid was not appealable as provided in section 127 ibid, hence this 2nd appeal filed by the appellant respondent. 4. Call notice was issued. In response Mr. Zahid Shafique Advocate learned AR representing the appellant attended and argued the case as per grounds of appeal. Mr. Masood Akhtar learned DR also attended on behalf of the respondent department and defended the impugned order of the learned CIR (Appeals-III), Rawalpindi. 5. The AR of the appellant contended that return for the subject year 2011 was filed on 19.6.2015 duly acknowledged by the department. This fact has also been confirmed and noted by the CIR (Appeals) in the impugned order. Thus there was no justification for…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492