Law: Income Tax Ordinance, 2001

Section: 2(23),2(46),2(63),12(2),18(1)(e),21(l),6 6AB,101(12),105,127(4),131(2)(c),236A,23 7,113,113(1),113(3),113(3)(a),113(3)(b), 113(3)(c),113(3)(d),120,122(5A),133(2)(c ),PartI,clause(1) ofDivision1,DivisionII oftheFirst Schedule

Law: Constitution of Pakistan, 1973

Section: 70(4),143,53 ofthePart-I of

Law: Workers Welfare Fund Ordinance, 1971

Section:

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR (JUDICIAL MEMBER):---.---- These three appeals have been preferred by the taxpayer against impugned appellate orders dated 26-06-2015 (for Tax Years 2010 and 2012) and 10-03-2016 (for Tax Year 2014) passed by learned Commissioner Inland Revenue (Appeals-I), Islamabad under section 129 of the Income Tax Ordinance. 2001 (hereinafter referred to as 'Ordinance')- the said order was passed in consequence of the appeal lodged by the appellant against the amended assessment orders dated 28-04-2015 (for Tax Years 2010 and 2012) and 31-07-2015 (for Tax Year 2014) issued under section 122(5A) of the Ordinance passed by same Additional Commissioner Inland Revenue. 2. The appeal for the Tax Year 2014 is contest on the following grounds:- (1) That the Order passed by learned Commissioner Inland Revenue (Appeals-I), Islamabad (hereinafter referred to "CIR(A)" is bad in law and opposite to facts and circumstances of the case. (2) That the learned CIR(A)was not justified in remanding back the case after recording the reasons in favour of taxpayer which requiring the quashment or annulment of the proceedings. (3) That the learned CIR(A) erred in remanding the case to ACIR who had erred in levying minimum tax on fare and freights receipts form passengers and cargo and treating them as "fee" for the purposes of sub-section (3) of section 113 of the Income Tax Ordinance. 2001. The chargeability of minimum tax is subject to the items which are exclusively included in the definition of "turnover". The receipts of the appellant not being "fee" are outside the ambit of minimum tax under section 113. (4) That the learned CIR(A)was wrong in assigning illegal and un harmonized meaning from the material which inadmissible under the law. The context and reference of "fare and freight" from carriage by air as mentioned in the Constitution in Entry No. 53 of the Part-I of Fourth Schedule has been ignored, intentionally and with mala fide intent. This matter was confirmed by Zonal Commissioner in a letter to Provincial Revenue Authority which run as estoppel. (5) That the learned CIR(A) was…