Law: Income Tax Ordinance, 2001

Section: 122(1),122(9),177

Income Tax Ord. 2001 (XLIX of 2001) - Sections 122(1), 122(9) & 177 - Amendment of assessment - Selection of case for audit- Definite information - Addition out of P&L expenses without issuing Show Cause Notice - Add back out of P&L expenses without pointing out Specific defect s in back of accounts - Remand of case to TO. by CIR(A) in appeal - Validity - whether Taxation officer has [made disallowances E without properly confronting assesses and giving Specific reason for making disallowances and CIR(A) has also remanded back matter without any justification as once he has come to conclusion that disallowances have not been made in proper and judicious manner, he should have 1 deleted disallowances instead of remanding matter back to- Taxation officer - Held yes - Whether disallowances made by Taxation officer are deleted and appeal filed by appellant is allowed - Held yes. That the Taxation Officer has made the disallowances without properly confronting the assessee and giving specific reasons for making the disallowances and the Learned CIR(A) has also remanded hack the matter without any justification as once he has come to conclusion that the disallowances have not been made in a proper and judicious manner he should have deleted the disallowances instead of remanding the matter back to the Taxation Officer. In view of these facts and circumstances of the case the disallowances made by the Taxation Officer are deleted and the appeal filed by the appellant is allowed. ORDER [The Order was passed by Jawaid Masood Tahir Bhatti, Judicial Member] - The Appellant through this appeal has objected against the impugned order of the Learned CIR(A) dated 29-6-10 on the following grounds: 1. That the impugned amended assessment order passed under section 122(l) of the Income Tax Ordinance 2001 by the Deputy Commissioner Inland Revenue (Audit-I) as well as by the learned CIR(Appeals) are bad in law and also against the facts of the case. 2. That the selection of case for Audit by the Commissioner is against the provisions of section 177 of the Income Tax Ordinance 2001 as well as against the principles of Natural Justice. 3. That action of the Taxation…

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