Law:

Section:

ORDER The appeal has been filed by the department against the Order-in-Appeal No. 05/2012 dated 12-11-2012 passed by the Learned Commissioner Inland Revenue (Appeals-IV), Islamabad That the order of the Commissioner Inland Revenue (Appeals- IV) is bad in law and against the facts of the case. That CIR (A) was not justified to annul order of the assessing officer on the ground that Honourable Lahore High Court in WP No. 393/2012 held selection of case for audit for tax year, 2010 as illegal despite the fact that issue under appeal is sub-judice before the Honourable Supreme Court of Pakistan. 2. Brief fact of the case are that the appellant is an AOP which derives income from marketing services of M/s Unilever Pakistan Foods Limited. The case of the appellant was selected for audit u/s 177 of the Income Tax Ordinance, 2001 and reasons for selection were dully intimated to the appellant. Thereafter several notices were issued requiring the appellant to submit various documents and explanations regarding certain discrepancies as noted during the course of audit. The assessment was finalized by making certain additions in the income of the appellant hence assessing his total taxable income at Rs. 6,342,658/- against declared income at Rs. 425,750/- 3. Against this treatment by the IRO the appellant preferred appeal before the CIR (Appeals), who passed the order with the observation that:- "The new ground of appeal is accepted being relevant to the case. I have examined the National Audit Plan and have found that contention of the appellant is correct. A copy of the order u/s 122(1) of the income Tax Ordinance, 2001 for the tax year, 2009 has been furnished. Apparently no approval from the Board has been sought by the Chief Commissioner for selecting the case for audit of the appellant for the tax year, 2010. Furthermore, the Lahore High Court in the case No. W.P. No. 393/2012 dated 10.05.2012 held the selection of case for audit by the Commissioner for tax year, 2010 to be illegal. For the reason mentioned above the appeal is accepted and the order under appeal is annulled". The appeal has been filed by the department against the Order-in-Appeal No 05/2012 dated…

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