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ORDER Through this order, we intend to dispose of the cross appeals filed by the Department and Taxpayer against the order No. 1728/2014, dated 15.09.2014 passed by the Learned CIR (Appeals-II), Islamabad for the tax year 2012. The grounds of appeals filed by the rival parties are reproduced below: Grounds in ITA No. 1017/IB of 2014, Tax Year 201 2(Appeal of the Department):- ",2. That the learned CIR (Appeals) was not justified in reducing days from 248 to 221 on the ground that taxpayer proceeded to Ex- Pakistan leave whereas he has not produced evidence of Ex-Pakistan leave before Assessing Officer and the CIR (Appeals) was not justified to admit new information contrary to section 128 (5) of the Income Tax Ordinance, 2001. 3. That there is no evidence available on record to the effect that the taxpayer has availed Ex-Pakistan leave of 138 days (365-227) without which relief allowed is arbitrary and unjustified. 4. That the learned CIR (Appeals) was not justified in directing to adopt new patient at 1.5 and old patient at 07 daily without any cogent reasons. Even otherwise 1.5 patients a day is illogical, arbitrary and unjustified." Grounds in ITA No. 1072/IB of 2014, Tax Year 201 2(Appeal of the Taxpayer):- "...2. That the selection of the case for audit by the Commissioner (IR), Zone-I, RTO, Islamabad u/s 177 of the Income Tax Ordinance, 2001 was illegal and CIR (Appeals-II), Islamabad was not justified to hold the selection as legal and justified. Cases cited are: (2012) 106 TAX 109 (H.C. Lahore), (2014) 109 TAX 61 (Trib.) and (2014) 110 Tax 69 (Trib.). 3. That income assessed at Rs. 8,650,249/- as against declared Rs. 2,448,988/- is highly excessive contrary to the history of the case. 4. That spot inquiries made on 20.05.2014 were not at all relevant for making assessment for tax year 2012 case is cited as: (1984) 50 TAX 44 (Trib.). 5. That there was no definite information for amending the already completed assessment u/s 120 (3) cases cited are: (2005) 92 TAX 84 (H.C. Lahore), (2010) 101 TAX 213 (H.C. Lahore). 6. That disallowance of reduction in tax liability as teacher under para 1 (2) of Part-III of the 2nd Schedule to Income Tax Ordinance, 2001…

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