Law: Income Tax Ordinance, 2001

Section: 21(c),21(m),32,133

Income Tax Ordinance (XLIX of 2001)- -S.133-Reference to High Court-Scope-Question of law- Grounds raised as questions of law had been repeatedly urged before all other forums and were considered in qll the orders-No question of law was made out, High Court declined to exercise its jurisdiction under S.133 of the Income Tax Ordinance, 2001-Reference was decided against the taxpayer. THIS ORDER PASSED BY: AYESHA A. MALIK, JUSTICE:---.--- This is a Reference under Section 133 of the Income Tax Ordinance, 2001 ("Ordinance"). 2. Following question of law is pressed for our opinion, which is asserted to have arisen out of order dated 23.5.2016 passed by the Appellate Tribunal Inland Revenue, Lahore ("Appellate Tribunal"):- "Whether on the facts and in the circumstances of the case, the learned Appellate Tribunal has misdirected itself in upholding the addition under sections 21(c) and 21(m) of the Ordinance, by ignoring firstly that the tax payer/petitioner enjoys special tax year, secondly that the accounts are maintained on accrual basis as required under section 32 of the Income Tax Ordinance and thirdly that the statements furnished under section 149 record tax deduction on actual payment and financial year basis?" 3. The basic facts of the case are that the accounts of the Applicant were subject to audit, after which a show-cause notice was issued to the Applicant for amendment in the assessment. The Applicant contested the demand made after amending the assessment order and the Deputy Commissioner Inland Revenue (Audit), Lahore vide order dated 28.1.2013 dismissed the objections of the Applicant and assessed the total tax payable. Against this order, the Applicant filed an appeal before the Commissioner Inland Revenue (Appeals), Lahore who dismissed the appeal of the Applicant vide order dated 18.11.2014 on the ground that the Applicant did not produce any documentary evidence in support of its contentions. The Applicant filed an appeal before the Tribunal which also dismissed the appeal of…

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