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THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON, (JUDICIAL MEMBER):------------------ This appeal pertaining to the tax year 2011 has been filed by the taxpayer against order of the learned CIR(Appeals-II), Lahore recorded on 23.06.2016. 2. Brief facts of the case are that the return filed by the taxpayer for the year under appeal declaring net income at Rs.2,87,000/-was firstly treated as deemed order in terms of Section 120 of the Income Tax Ordinance, 2001. Subsequently, on examination of record, it was observed that the taxpayer had failed to correctly paid the minimum tax on the basis of turnover declared at Rs.25,79,70,000/-in the return, hence the assessment completed u/s 120(1) of the Ordinance was found erroneous in so far as prejudicial to the interest of revenue. According to the Additional Commissioner Inland Revenue in view of the amendments brought in Section 113 Part-Ill of 2nd Schedule of the Income Tax Ordinance, 2001 through Finance Act, 2010, the taxpayer having turnover Rs.50(M) and above are under legal obligation to pay the minimum tax u/s 113 @ 1% which comes to Rs.25,79,700/-. The taxpayer did not deposit a single penny as normal tax in the government treasury on declared BTL income at Rs.2,87,000/-. Therefore, a show cause notice u/s 122(9) read with section 122(1)/122(5A) was issued on 23.02.2016 for compliance by 29.02.2016 but remained un-complied with. The taxpayer sought a large number of opportunities by filing of various applications of adjournment which were allowed by the Additional CIR but did not bother to cooperate with the department. At last, the Additional CIR had no option except to pass order u/s 122(1) / 122(5A) by creating a tax demand of Rs.39,84,992/-. 3. Being aggrieved the taxpayer preferred appeal before the learned CIR(A) who upheld the treatment accorded by the Additional CIR after finding that various discrepancies were pointed out and confronted to the appellant but it not only failed to substantiate its declared version but also failed to rebut the contentions of the Additional CIR even at appeal stage. The learned CIR(A) observed as under:- "The issue involved is that the taxpayer has not discharged his…

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