Law: Income Tax Ordinance, 2001

Section: 111,111(1)(b),113,120,122(1),122(5),122( 5A),177,221,221(3),221(4)

Law: Constitution of Pakistan, 1973

Section: 25

THIS ORDER PASSED BY: SHAHID MASOOD MANZAR (JUDICIAL MEMBER):---.--- Out of these three appeals one appeal has been filed by the taxpayer for Tax Year 2010 against order u/s 122(1) of Income Tax Ordinance, 2001 dated 30-06-2016 and two appeals for Tax Years 2007 and 2012 have been filed by the Department against two separate order u/s 221 of Income Tax Ordinance, 2001 both dated 01-08-2013 passed by the learned CIR(A). The department has filed appeal for Tax Year 2007 against order of learned Commissioner Inland Revenue (Appeals) passed vide order No. 32/2013 dated 01-08-2013 passed against order u/s 221 dated 30-04-2013. For Tax Year 2012 appeal has been filed against order No. 35/2013 dated 01-08-2013 passed against order u/s 221 dated 30-04-2013. 2. These appeals have been contested on the following grounds:- Taxpayer's Appeal for Tax Year 2010 1. That the Appellant/Petitioner is petroleum products dealer and carries on business under the name and style M/s Liquid Fuels, at Plot No. 284-285, Industrial Area, 1-9/3, Islamabad. 2. That both impugned orders i.e. Order passed by the DCIR AUDIT UNIT- IV, ZONE - III, LTU, ISBD and Appellate Order passed by the Learned CIR (Appeals-I), Islamabad.] are bad in law against the facts of the case. The orders passed may please be cancelled. 3. The Order passed by the Respondent with mala-fide intention, as such the order passed is void ab-initio and unlawful and against the basic principal of natural justice. 4. That the show cause notice issued by the respondent contain very short period for reply. Only two days were given for explanation. This is against the instruction of FBR issued vide Circular Letter No. 7(36)DT-14/94 dated 01-02-1994. The learned Commissioner IR (Appeals-I), Islamabad has not understood. 5. That the Respondent has been made additions under Section 111 without issuing specific and separate notice under Section 111 which is sine qua non and no addition under section 111 can be made without independent, specific and separate notice under section 111 with specification of relevant clauses and subsection of section 111 of the Income Tax Ordinance. Therefore the appellant prays the additions made for…

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