Law: Income Tax Ordinance, 2001

Section: 133,174,174(2)

Income Tax Ordinance (XLIX of 2001)- -Ss. 174 & 133-Reference-Factual controversy-Expenses, disallowance of-Non-issuance of show-cause notice-Concurrent findings of facts by two forums below-Authorities were aggrieved of concurrent findings of Commissioner Inland Revenue (Appeals) and Appellate Tribunal Inland Revenue, whereby additions made under S. 174(2) of Income Tax Ordinance, 2001, were deleted for want of supporting evidence and for non-issuance of show-cause notice- Validity-Concerned authority failed to confront taxpayer by issuing any show-cause notice in such regard, therefore, any disallowance or addition made by authorities under such circumstances was not justified in law and fact-Such disallowance of expense by authorities without providing opportunity of being heard to taxpayer amounted to denying fair trial, which was against principles of natural justice- Appellate Tribunal Inland Revenue concurred with findings as recorded by Commissioner Inland Revenue (Appeals) in respect of subject additions, which prima facie referred to a factual controversy-No substantial legal question of law had arisen from orders by Appellate Tribunal Inland Revenue-Questions proposed were questions of fact and not question of law-Reference was dismissed in circumstances. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant Income Tax Reference Application, following questions have been proposed, which according to learned counsel for the applicant, are questions of law arising from the impugned order dated 23.01,2016 passed by the Appellate Tribunal Inland Revenue (Pakistan) Karachi Bench, in I.T.A. No.285/KB/2013, whereby the appeal filed by the Commissioner, Inland Revenue, Zone-I, RTO, Karachi, against the appellate order dated 29.01.2013 passed by the Commissioner (Appeals-II), Inland Revenue, Karachi, was dismissed "i. Whether under the facts and circumstances of the case, the learned ATIR was justified in upholding the decision of CIR(A) in respect of additions deleted by CIR(A) which were made by the DCIR under section 174(2) for want of supporting evidence after affording sufficient opportunity of being heard to the appellant. ii.…

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