Law: Income Tax Ordinance, 2001

Section: 21,21(c),122(5A),124,129,148,154,

THIS ORDER PASSED BY: MUHAMMAD AHMAD (ACCOUNTANT MEMBER):---.--- The Department has assailed the order dated 15.10.2012 passed by the learned CIR(Appeals-I) Lahore on the following grounds:- "That the order of the learned CIR vide No. 09, dated: 15.10.2012 is bad in law and against the facts of the case. That the learned CIR[A] was not justified to entertain a ground of appeal which was not taken in the main appeal filed against the order passed u/s 122(5A). That the learned CIR[A] was not justified to direct to correct the mistake of Rs.5.4(m) instead of Rs.81.485(m) regarding the addition make u/s 21(c) for non-deduction of tax". 2. Facts of the case in brief are that the return filed for the tax year 2006 declaring net income at Rs.344,410,336/- was firstly taken as deemed order in terms of Section 120(1) of the I.T. Ord., 2001. Later on, the said order was amended by the Additional Commissioner vide order dated 3101.2011 u/s 122(5A) determining net income at Rs. 432.066.101/- by making apportionment of expenses between NTR and FTR and making certain other additions The Taxpayer challenged the amended order in first appeal and the learned CIR(A) vide order dated 23.05.2011 has allowed certain relief by deleting the addition made on account of tax not deducted on discount paid to M/s. Coca Cola Beverage Pakistan Limited addition made against provision of gratuity and addition made as a result of apportionment of expenses He also directed to allow the credit of tax deduction u/s 148 and 154 of the Income Tax Ordinance. 2001 In the light of said order of CIR(A)…

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