Law: Income Tax Ordinance, 2001

Section: 129,165

THIS ORDER PASSED BY: MIAN SAEED IQBAL, ACCOUNTANT MEMBER:---------------- The appeal has been filed by the appellant against the order No. 2000/2013 dated 27-05-2013 passed by the Learned Commissioner Inland Revenue (Appeals-I), Islamabad for the tax years, 2012 on the grounds as put forth in the memo of appeal. 2. Brief facts of the case are that the ACIR while examining the Annual Return of Income and the statements filed Under Section 165 of the Income Tax Ordinance, 2001 for the tax year under consideration, observed some discrepancies with respect to deduction of tax on payments made during the year issued a Show Cause Notice confronting the payments either on non-deduction of tax or short deduction of Withholding Tax. The ACIR passed an Order Under Section 161/205 after having found the reply filed by the appellant partially unsatisfactory and for the masons recorded in the impugned order. The appeal was filed before the CIR (A), Who Remanded Back the case to the department with the directions that the evidence of exempt purchases should be in examined in the light of evidence and pass Order accordingly. 4. Both the parties were heard the main plea of the appellant was that all the details of purchases to the tune of Rs. 8,544,509/-. Alongwith exemption certificate were provided to the Taxation Officer, however he pleaded that the CIR(A) no jurisdiction to remand the case back to the Taxation Officer in the light of Section 129 or the income Tax Ordinance, 2001 on the other hand the perusal of the order…

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