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THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:----------------- This appeal has been filed at the instance of the taxpayer for the tax year 2013 against the impugned appellate order dated 02.03.2016 recorded by the learned CIR(A) wherein the learned first appellate authority confirmed the order of the taxation officer passed 122(1)/122(5) of the Income Tax Ordinance, 2001. 2. Summary of the facts, leading to the disposal of present appeal, are that the taxpayer is an individual derives income in the business of sales and purchase of general items of textile. Return of the year under appeal was filed declaring income at Rs. 1,158,730/-which was deemed to be an assessment order in terms of section 120 of the Income Tax Ordinance, 2001. Later on the case of the taxpayer was selected for audit in terms of section 214C of the Income Tax Ordinance, 2001 by the FBR and the taxpayer was informed accordingly. The audit proceedings were initiated by issuing notice u/s 177(2) of the Income Tax Ordinance, 2001 and requisitioned the record. The taxation officer found certain discrepancies and he accordingly confronted the same through a show cause notice u/s 122(9) read with section 122(1)/(5) of the Income Tax Ordinance, 2001. In response to the show cause notice the taxpayer filed reply and furnished documents which could not satisfy the taxation officer and he amended the assessment u/s 122(1)/(5) of the Income Tax Ordinance, 2001 in the following manner:- Disallowed of cost of purchases u/s 174(2) of the ----------------------------------------- 1,830,000/- Ordinance on account of non production of books of account under the head purchases. Profit and loss expenses under the head of salary ------------------------------------------ 1,329,886/- for non production of documents. Total proposed addition ------------------------------------------------------------------------ 3,159,886/- Add declared income --------------------------------------------------------------------------- 1,158,730/- Balance taxable income. ----------------------------------------------------------------------- 4,318,616/- 3. Being aggrieved, the taxpayer filed appeal before the…

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