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THIS ORDER PASSED BY: MS. RAANA AHMED (ACCOUNTANT MEMBER):------------------ 2. The facts of the case are that the appellant filed Return of Income for tax year 2010, on 29.12.2010, which was deemed to be an assessment order u/s 120(1). Subsequently, a show cause notice u/s 221 dated 12.04.2011 was issued on the ground that tax u/s 113 was incorrectly calculated. The reply suomitted by the taxpayer was found unsatisfactory, hence, order u/s 221 dated 19.04.2011 was passed whereby refundable amount was calculated at (PKR 13,942,384) instead of (PKR 17,170,442). Being aggrieved, the taxpayer filed appeal before the learned CIR(A) who vide order u/s 129(1) dated 29 02.2012 upheld the order of the DCIR, against which the titled appeal has been filed by the appellant, on the following grounds: "2. That the learned CIR(A) has erred in holding that the Deputy Commissioner Inland Revenue, Enforcement-09, Large Taxpayers Unit, Lahore ('DCIR') was correct in proceeding under section 221 of the Ordinance without appreciating the fact that the matter involved interpretation of legal provision and thus fell outside the domain of section 221 of the Ordinance. 3. That without prejudice to ground of appeal No.2 above, learned CIR(A) has erred in endorsing DCIR's contention that minimum tax under section 113 of the Ordinance was payable over and above the taxes paid under section 148, 154 and 155 of the Ordinance." 3. Both the parties have…

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