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ORDER The appellant is a fixed line telecommunication operator engaged in wide spectrum of telecommunication services. Brief history of the case is that an appeal was filed before us by the taxpayer against appellate order No. 421/2011 dated 24.10.2011 on the following ground: "That the learned CIR (A) has erred in not disposing off any of the grounds taken before him by erroneously concluding that the additions to which these grounds related have never been made by the Additional Commissioner, Audit-II, Large Taxpayer Unit Islamabad through his order of 30 April 2011. " The learned AR argued the case and submitted that the appellant had revised its return on 30.06.2009 to charge correct amount of depreciation on submarine cables. He contended that since a revised return becomes an amended assessment order under Section 122(3) of the Income Tax Ordinance, 2001 the appellant could not have made an assessment against itself on the additions to income made by Additional Commissioner and were in dispute. Therefore, while revising the return such disputed additions were not voluntarily added back. He also submitted that in recognition of this legal position the Additional Commissioner (Audit-I), Large Taxpayers' Unit, Islamabad himself issued a notice dated 13.10.2009 under Section 122(5A) of the Income Tax Ordinance, 2001 seeking to restore the aforesaid disputed additions to amend the assessment made through the revised return. In response to this notice a comprehensive reply was also furnished. It was further submitted that while passing order under Section 124/122(5A) of the Ordinance dated 30.04.2011 the Additional Commissioner made no mention of the notice under Section 122(5A) of the Ordinance dated 13.10.2009 or the appellant's reply and proceeded to assess…

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