Law: Income Tax Ordinance, 2001

Section: 111,111(1)(a),111(1)(b)

ORDER CH. SHAHID IQBAL DHILLON JUDICIAL MEMBER.--This appeal has been filed by the Department for the tax Year 2010 against the order passed by the learned CIR (Appeals), Gujranwala dated 28-10-2013 on the grounds that CIR(A) was not justified to delete the additions made under sections 111(1)(a) and 111(1)(b) of the Income Tax Ordinance, 2001 "Ordinance". 2. Brief facts of the case are that taxpayer is a private limited company derives income from manufacturing of ball points. The case was selected for audit and assessment was amended by Inland Revenue Audit Officer "IRAO" under section 122(1) of the Ordinance by making certain additions and net income was determined at Rs.58,954,025l. Being dissatisfied with the treatment given by IRAO, the taxpayer preferred appeal before the learned CIR(A), who, after considering the facts and examining the record, deleted the additions made under sections 111(1)(a) and l11(1)(b) of the Ordinance amounting to Rs.5,427,258 and Rs.81,684,612 respectively. 3. Feeling aggrieved with the treatment given by the learned CIR(A) the department has come up in appeal before this Tribunal on the above two grounds. 4. The learned D.R. contested the order of learned CIR(A) and contended that he has deleted the addition without taking into account the facts available on record. DR further contended with vehemence that a thorough and detailed deliberation made by the IRAO have been ignored by the learned CIR(A) which is not justifiable. 5. The learned AR on his turn contested the appeal on legal as well as factual grounds. He vehemently pleaded his case with similar set of arguments which was presented before the learned CIR(A) on the basis of which relief has been allowed by the Learned CIR(A), however, the role of IRAO was specifically argued being highly unjust, while making vague additions under section 111 of the Ordinance, it has been termed as severe mal-administration of justice at the part of IRAO by the A.R. 6. The learned A.R. of the taxpayer further supported the order of the learned CIR(A) and brought the attention of the court to pages 2, 4, 5, 6 and 7 of the order. He submitted that the additions made under sections…

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