Case Details

Citation(s)
2016 SLG 1283 2016 SLD 1283
Appellate Tribunal Inland Revenue, Lahore
ITA No. 2627/LB/2015, (Tax Year 2012), Date of hearing & order: 25-10-2016
RESPONDENT BYMR. SAJJAD AMJAD, DR
Appellant by: Mr. M. Shahid Baig, Adv.
Respondent by: Mr. Sajjad Amjad, DR

MHN Communication (Pvt) Limited, Lahore --Appellant

VS

CIR, RTO, Lahore --Respondent

Law:

Section:

THIS ORDER PASSED BY: CH. ANWAAR UL HAQ (Judicial Member):--------------- This is an appeal filed by the taxpayer for tax year 2012 is directed against the order dated 25.03.2015, passed by the learned CIR(A), Zone-II, Lahore, whereby he uphold the rejection of rectification application by the assessing officer vide order dated 01 00 2014. 2. Brief facts of the case are that the case of the taxpayer was selected for audit and, ultimately, assessment for the tax year 2012 was amended u/s 122(1)/(5) of the Income Tax Ordinance 20U1, vide order dated 17 02.2404. Being aggrieved' the taxpayer instead of appeal, filed an application dated 07.03.2014 for rectification u/s 221 of the Ordinance It was the contention of the taxpayer before the assessing officer that there were some miscalculation of certain amounts, however, the said application was rejected without passing any speaking order by the assessing officer Being aggrieved, the taxpayer filed appeal before the learned CIR(A) who vide impugned order upheld the action of the assessing authority. 3. Perusal of the impugned order of the learned CIR(A) reveals that the appeal of the taxpayer was dismissed merely on the ground that the taxpayer should have filed appeal against the main order u/s 122(1)/(5) dated…
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