Law: Income Tax Ordinance, 2001

Section: 21(l),21l,21(c),122(1),122(5),133,149,17 4(2),231A

Income Tax Ordinance (XLIX of 2001)- --Ss. 149 & 133-Reference-Factual controversy-Tax deduction- Salaries of daily wages employees-Concurrent findings of facts by two forums below-Authorities were aggrieved of concurrent findings of Commissioner Inland Revenue (Appeals) and Appellate Tribunal Inland Revenue, regarding disallowance of staff salaries when the same was based upon erroneous belief that the staff welfare and bonuses paid to daily wage employees did not come under the purview of tax deduction under S.149 of Income Tax Ordinance, 2001-Validity-Concerned authority could not satisfactorily dispute factual and legal position nor could point out any error or illegality in the orders passed by two forums below on the matters which were based on appreciation of facts-Concurrent findings as recorded by Commissioner Inland Revenue (Appeals) as well as Appellate Tribunal Inland Revenue were findings of facts, and no substantial legal question of law had arisen from orders by Appellate Tribunal Inland Revenue-Reference was dismissed in circumstances. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Since common questions of law have been proposed in the aforesaid two reference applications, filed against a common impugned order dated 10th March 2016, passed by the Appellate Tribunal, Inland Revenue (Pakistan), Karachi in I.T.A. No. 519/KB of 2013 (Tax Year 2007) and I.T.A. No. 520/KB of 2013 (Tax year 2009), therefore, the same are being taken up for hearing together. 2. Learned counsel for the applicant submits that he would press only three common questions i.e. questions Nos. 2, 3 and 5 as proposed in the aforesaid reference applications which, according to the learned counsel, are questions of law arising from the impugned order as referred to hereinabove and require opinion of this Court in terms of section 133 of the Income Tax Ordinance, 2001. The said questions are reproduced hereunder:- "2. Whether under the facts and circumstances of the case, the learned Tribunal was justified to maintain the order of the learned Commissioner (Appeals) regarding disallowance of bad debts amounting to Rs.83,455/- when the tax payer had not shown any…

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