Law: Income Tax Ordinance, 2001

Section: 21(c),120(1),122(5A),122(9)

THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON (JUDICIAL MEMBER):---.--- The titled appeal preferred at the instance of the department is directed against the order dated 12-06-2012 passed by the learned Commissioner Inland Revenue (Appeals-I), Lahore. 2. Brief facts necessary for disposal of the instant appeal are that the return filed by taxpayer declaring income at Rs.5,74,74,454/- was firstly taken as deemed order in terms of section 120(1) of the Income Tax Ordinance, 2001. However, on examination of record, the Additional Commissioner found the deemed order as erroneous in so far as prejudicial to the interest of revenue. Therefore, proceedings were initiated by issuing notice u/s 122(9). The reply furnished by the taxpayer was found unsatisfactory and consequently amended order u/s 122(5A) of the Ordinance was passed by making additions u/s 21(c) of the Ordinance on account of salaries at Rs. 12,244.103/- and rent, rates & taxes at Rs.217.926/- Being aggrieved, the taxpayer preferred appeal and the learned first appellate authority deleted the additions being made in an hypothetical manner. Hence this appeal. 3. The learned DR challenged the impugned order as unjustified and illegal. He contended that the learned CIR(Appeals) was not justified in deleting the additions made under the head salaries and rent, rates & taxes particularly when the taxpayer had failed to furnish…

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