Law: Income Tax Ordinance, 2001

Section: 24A,122,122(1),122(5),122(9),177,177(6), 214C

THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER):---.--- The titled appeal preferred at the instance of the taxpayer is directed against order bearing No.36 dated 29.12.2015 passed by the learned Commissioner Inland Revenue (Appeals-III), Lahore. 2. Brief facts of the case, are that the taxpayer, a Private Limited Company, engaged in the business of manufacturing reeds required for looms and reeds repair work. Return of Income for tax year 2013 was e-filed on 26-01-2014 declaring income at Rs. 4,599,493/-. The case was selected by the Federal Board of Revenue in exercise of the powers conferred u/s 214C of the Income Tax Ordinance, 2001 for audit u/s 177 of the said Ordinance and the taxpayer was duly informed in this behalf by the Commissioner Inland Revenue, Zone- VII, RTO-II, Lahore vide his letter No.426/JB dated 29-10-2014 Notice u/s 177 of the Income Tax Ordinance, 2001 calling for information/documents was issued vide No.63 dated 10-11-2014 for compliance by 17-11-2014. In response, nobody attended nor any application was received. Notice u/s 177 of the Income Tax Ordinance, 2001 was issued vide No. 139/Audit-02 dated 08-01-2015 for compliance on 16-01-2015 and thereafter certain reminders were issued from time to time Thereafter show cause notice u/s 122(9) read with section 122(1)/(5) was issued vide No 472/Audit-02 dated 17-06-2015 The audit proceedings were finalized by making additions under the different heads Being aggrieved, the taxpayer challenged the said order of the assessing officer in first appeal before the learned CIR(A-III), Lahore. However, the learned Commissioner (Appeals) has upheld the treatment accorded by the DCIR Hence, this appeal. 3. The learned A.R argued that the orders of both the authorities below are unsustainable in law as the same have been passed without giving any reason The order of the learned CIR(Appeals) is also non-speaking order as the same has been passed without adverting to the questions involved in the case and it cannot be called a judicial order" within the parameters set up by law. He further argued that the impugned order is also in violation of section 24-A of the General Clauses Act.…

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