Law: Income Tax Ordinance, 2001

Section: 113,120,121,122c,170,171,182,205,221

THIS ORDER PASSED BY: MUHAMMAD WASEEM CH., JUDICIAL MEMBER:---.--- This appeal has been filed by the taxpayer against the Impugned order dated 31.05.2013 recorded by the learned CIR(Appeals-III), Lahore, wherein setting aside the assessment proceedings u/s 221 of the Income Tax Ordinance, 2001 has been challenged. 2. Succinctly facts of the case are that the taxpayer filed return declaring income at Rs. 15,128,028/- and total business turnover of Rs. 4,219,261,681/- for the year under appeal which was to be a deemed assessment order u/s 120 of the Income Tax Ordinance, 2001. After examining the record of the taxpayer the taxation officer observed that the taxpayer had declared turnover to the tune of Rs.4,219,261,681/- for the year under appeal but minimum tax @ 1% thereon at Rs.42,192,617/- being higher than normal tax was not paid. He therefore, issued show cause notice u/s 221 read with section 113 of the Income Tax Ordinance, 2001 showing intention to charge minimum tax u/s 113 of the Income Tax Ordinance, 2001 but uncomplied with. The taxation officer therefore passed the rectification order by charging tax u/s 113 of the Income Tax Ordinance, 2001 in the following manner:- Turnover declared ----------------- Rs.4,219,261,681/- Tax on above sales @ 1% -------- Rs. 42,192,617/- In appeal, the learned CIR(Appeals) remanded the matter to the taxation officer for denovo consideration for the reasons and factors as embodied in the impugned order. This has brought the taxpayer in further appeal before this forum. 2. The learned AR has vehemently argued that the order passed u/s 221 of the Income Tax Ordinance, 2001 is void ab-initio for want of jurisdiction, the superstructure based thereon automatically falls to ground as the learned CIR(Appeals)has erred in law in remanding the case to the taxation officer. He therefore, prays for vacation of the same by accepting the appeal of the taxpayer. 3. On the other hand, the learned DR has supported the orders of the authorities below and has submitted that the learned first appellate authority rightly remand the case to the taxation officer as he gave him the opportunity of being heard to the taxpayer. He therefore,…

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