Law: Income Tax Ordinance, 2001

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

Income Tax Ordinance (XLIX of 2001)----Ss.21(c) & 122(1)-Deductions not allowed-Stationery Office Supplies, repair and maintenance, selling expenses and other expenses-Additions-Taxpayer contended that S. 21(c) of the Income Tax Ordinance, 2001 had wrongly been applied on such expenses which did not come under said section and the addition was liable to be deleted-Revenue contended that addition had rightly been made as all such heads come under the ambit of services on which the taxpayer was required to deduct the tax and First Appellate Authority had rightly maintained the addition-Validity-Addition under S.21(c) of the Income Tax Ordinance, 2001 had wrongly been made which was ordered to be deleted as the addition made did not come under the ambit of S.21(c) of the Income Tax Ordinance, 2001-Such addition was also not maintainable as the same was not specifically confronted to the taxpayer and had been made without referring any definite information. 2013 PTD 884; I.T.A. No. 1468/LB of 2009 and 2010 PTD 704 rel. ORDER Through this appeal the Appellant/Taxpayer Company has objected against the impugned Order No. 1358/2011 dated 22-9-2011 of learned CIR(A) for Tax Year which is arising out of order passed by the Taxation Officer under section 122(5) of Income Tax Ordinance, 2001 dated 31-8-2010. Brief facts of the case are that the taxpayer is Private Limited Company. The principal activity of the taxpayer is to provide Management Consultancy Services. The assessing officer while proceeding under section 122(5) considered that the company has claimed Rs.21,169,927 as expenditure on account of stationary/supplies. Repair and Maintenance Selling Expenses and other expenses whereas as per withholding statement filed tax deducted on the amount of Rs.7,106,025 balance Rs. 14,063,903 attract the provision of section 21(c) of Income Tax Ordinance, 2001. Addition under section 21(c) of Income Tax Ordinance 2001 was made which was also confirmed by the learned CIR(A). The taxpayer has not contested the additions before this Tribunal on the following grounds: "(2) That the addition under section 21(c) amounting to Rs. 14,063,902 was unjustified and made without…

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