Law: Income Tax Ordinance, 2001

Section: 128(5)

ORDER Through the titled appeal, the department has filed appeal against the order dated 07.02.2012 for the tax year 2005 passed by the learned CIR(A-I), Lahore on the following ground: "That the learned CIR(A) was not justified to delete an addition of Rs.14,78,292/- under the head "Financial Expenses relying on evidence produced by the taxpayer in violation of section 128(5) of the Income Tax Ordinance, 2001 without establishing that the taxpayer had been prevented by sufficient cause from providing such evidence before the Taxation Officer. 2. At the time of hearing, learned DR states that jurisdiction of registered person has long been transferred from Lahore to Chief Commissioner Inland Revenue, LTU, Zone-II, Karachi by the Federal Board of Revenue vide Notification F.No 1(2)Jurisdiction/2008/92778-R dated 28.06.2012. He adds that, since, jurisdiction was no more in Lahore. Learned first appellate authority had decided the appeal Learned AR also confirms that jurisdiction of the applicant lies with Chief Commissioner Inland Revenue, LTU, Zone-II, Karachi. He proposes that since the jurisdiction of the appellant was no more in Lahore, the instant main appeal may be dismissed with the directions to RTO Lahore to transfer all connected record relating to the case under reference to the competent authority at Karachi to which the jurisdiction has…

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