Law: Income Tax Ordinance, 2001

Section: 176,177,114,120,120(1),120(10),121,121(1 ),121(1)(d),122(9),137(2),210

THIS ORDER PASSED BY: MUHAMMAD JAWED ZAKARIA, Judicial Member:---.--- This appeal has been filed by the taxpayer against the impugned Order No. 206/2013 dated 11.02.2013 passed by the learned Commissioner Inland Revenue (Appeals-III), Islamabad. The Appellant/ Taxpayer has agitated the grounds of Appeal as put-forth in the Memo of Appeal. 2. Brief facts of the case as transpired from the record are that it is the case of the taxpayer, an AOP, derives income from running a hospital. Income tax return for the year 2007 was filed declaring receipts Rs. 7,10,110/=, profit and loss account expenses at Rs. 3,99,650/= and net Income at Rs. 310,460/=. The assessment stood finalized u/s. 120 of the Income Tax Ordinance, 2001 on the date of filing of the income tax return. Later on, desk audit of the income tax return for the tax year 2009 was u/s. 177 of the Income Tax Ordinance, 2001 by worthy Commissioner Income Tax (Audit) RTO, Rawalpindi dated 02.02.2009 and the taxpayer was informed accordingly. Information documents request (IDR) for the Tax Year 2007 was issued on 06.02.2009 and the Taxpayer was informed about the intimation of audit proceedings in the case of the Taxpayer's under the power delegated by the Commissioner Audit u/s. 210 of the Income Tax Ordinance, 2001. The proceeding were culminated by passing amended order u/s. 121(1)(d) of the Income Tax Ordinance, 2001. Being aggrieved from the order of the OIR, the taxpayer filed an appeal before the CIR (A) who vide order mentioned supra, reduced the estimate of receipt from Rs.21,00,000/= to Rs. 10,00,00/= and deleted the disallowance or of Rs.3,89,900/=, hence the instant appeal before the Tribunal. 3. On the date of hearing, Mr. Ch. Muhammad Iqbal, Advocate appeared on behalf of the taxpayer/appellant while the Department was represented by Mr. Muhammad Jawad, DR. 4. During the proceeding before this court, learned AR of the taxpayer/appellant raised the following assertions which may be summerised as under: The appellant order by learned Commissioner Inland Revenue III) Islamabad on 11-02-2013 was never served upon appellant as required u/s. 137(2) of the Income Tax Ordinance, 2001 because of his absence…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492