Law: Income Tax Ordinance, 2001

Section: 18(1)(a),37,37(5)(c),120,122,122(1),122( 2),122(5),122(8)

Law: Income Tax Ordinance, 1979

Section: 2(11),27

Law: Constitution of Pakistan, 1973

Section: 7(4)

ORDER This taxpayer's appeal arises from the appellate order dated 22-01-2015 passed by the Commissioner Inland Revenue (Appeals-II), RTO Islamabad in the matter of the impugned order passed by the Officer Inland Revenue (OIR) under section 122(1) dated 21- 06-2014 of the Income Tax Ordinance, 2001. While passing the order, the Learned CIR (Appeals) has confirmed the order of the OIR partially &remanded back the order with directions to the assessing Officer to re-visit some of the issues. Being dissatisfied with the order of the Learned CIR (appeals), the taxpayer has preferred appeal with the prayer that the order of the learned CIR (Appeals-II) and OIR be quashed on the following grounds; 1. That, the impugned order passed by Learned OIR & Learned Commissioner IR (Appeals-II) is against the facts & passed without given the due consideration to the submissions through grounds of appeal & during the hearing proceedings. DEFINITE INFORMATION 2. That, the impugned order passed by the Learned OIR is otherwise not tenable in the eyes of the Law, as the proceedings u/s 122 can only be initiated on some "Definite Information" as per subsection (5) of section 122 read with subsection (8) of section 122 of the Ordinance. The same matter has been discussed & confirmed in many judgments by the apex Honorable forums, (copies attached as annex-G). Whereas in the instant case, the show cause notices were issued from time to time without any "Definite Information". The notices were issued just for fishing the information & even the stance/observation was changed from the previous one. TIME BAR/LIMITATION 3. Both Learned OIR & Commissioner (appeals) has ignored & diversified from the clear judgments of the apex Honorable forums that prior to amendment through Finance Act, 2009; an assessment order can only be amended within five years after the Commissioner has issued or is treated as having issued the assessment order on the taxpayer. Relevant sub-section (2) of section 122 prior to Finance Act, 2009, is reproduced below for ready reference. "An assessment order shall only be amended under subsection 1 within five (05) years after the…

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