| Citation(s) |
|---|
| 2016 SLG 1288 2016 SLD 1288 |
Appellate Tribunal Inland Revenue, Lahore
ITA No. 1634/LB/2014 (Tax Year 2012), ITA No. 1257/LB/2014 (Tax Year 2008), ITA No. 445/LB/2016 (Tax Year 2014), ITA No. 1677/LB/2014 (Tax Year 2008), ITA No. 1847/LB/2014 (Tax Year 2012), ITA No. 744/LB/2016 (Tax Year 2014), Date of hearing: 08-06-2016 D
CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER AND RAZA BAQIR, ACCOUNTANT MEMBER
Appellant by M. Iqbal Hashmi, Advocate, Mr. Qadeer Ahmad, Advocate, Mr. Naveed Ahmad, Advocate
Respondent by: Mr. Jibran Mansoor (DR) Appellant by: Mr. Jibran Mansoor (DR)
Respondent by: M. Iqbal Hashmi, Advocate Mr. Qadeer Ahmad, Advocate Mr.
ITA No. 1634/LB/2014 (Tax Year 2012), ITA No. 1257/LB/2014 (Tax Year 2008), ITA No. 445/LB/2016 (Tax Year 2014), ITA No. 1677/LB/2014 (Tax Year 2008), ITA No. 1847/LB/2014 (Tax Year 2012), ITA No. 744/LB/2016 (Tax Year 2014), Date of hearing: 08-06-2016 D
CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER AND RAZA BAQIR, ACCOUNTANT MEMBER
Appellant by M. Iqbal Hashmi, Advocate, Mr. Qadeer Ahmad, Advocate, Mr. Naveed Ahmad, Advocate
Respondent by: Mr. Jibran Mansoor (DR) Appellant by: Mr. Jibran Mansoor (DR)
Respondent by: M. Iqbal Hashmi, Advocate Mr. Qadeer Ahmad, Advocate Mr.
Tripple Em (Pvt) Limited, 9-Sher Shah Block, New Garden Town, Lahore --Appellant
VS
The Commissioner Inland Revenue Zone-II, Large TAX payers Unit, Lahore --Respondent The Commissioner Inland Revenue Zone-II, Large TAX payers Unit, Lahore - --Appellan
Law:
Section:
THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER):--------------- Out of titled six appeals, three appeals have been filed by the taxpayer and three appeals have been filed by the tax department. Appeal for tax year 2008 has been filed against order of Commissioner Inland Revenue (Appeals) No. 55 dated 26-05-2014 passed against order u/s 122(5A) dated December 30, 2013. Appeal for tax year 2012 has been filed against order of Commissioner Inland Revenue (Appeals) No. 13 dated 09-06-2014 passed against order u/s 122(5) dated March 27, 2014 and appeal for Tax Year 2014 has been filed against order of Commissioner Inland Revenue (Appeals) No 38 dated 28-01-2016 passed against order u/s 122(5) dated 30-11-2015 which have been contested on the following grounds:- 2-Taxpayers Grounds of Appeals Tax Year 2008 1. That the order of the Commissioner of Inland Revenue (Appeals-I0), Lahore is bad in law and against facts of the case. 2. That proceedings u/s 122(5A) of Income Tax Ordinance, 2001 have wrongly been initiated and has wrongly been confirmed by the Commissioner Inland Revenue (Appeals) hence order is liable to be cancelled. 3. That addition amounting to Rs. 11,489,852/-on account of Repair & Maintenance has wrongly been made and has wrongly been confirmed by the Commissioner Inland Revenue (Appeals) which is liable to be deleted. 4. That repair expenses have wrongly been treated as capital nature expenses instead of revenue nature expenses and has wrongly been confirmed by Commissioner Inland Revenue (Appeals) hence consequential addition is liable to be deleted. 5. That addition amounting to Rs. 4,883,187/-on account of capitalization of repair expenses after giving depreciation allowance has wrongly been made and has wrongly been confirmed by the Commissioner Inland Revenue (Appeals) which is liable to be deleted. It is therefore respectfully prayed that order may kindly be cancelled or such other relief granted as permissible under the law. 3-TAX YEAR 2012, GROUNDS OF APPEAL 1. That the order passed by learned Commissioner Inland Revenue (Appeals-I), is bad in law and against the facts of the case. 2. That the Commissioner Inland Revenue…
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