Law: Income Tax Ordinance, 2001

Section: 21(C),120,122(1),122(5),177,177(1),214C, 122(5A)

(A) Income Tax Ord: 2001 (XLIX of 2001) Section: 122(5A) - Amendment of assessments - Income from consultancy service - Return for Tax year 2009 filed by appellant was accepted as deemed assessment in terms of section 120 - Subsequently, Addl. Commissioner found deemed assessment erroneous insofar as prejudicial to interest of revenue by and proceeded to charge Income Tax from appellant in status of AOP - On arguments of appellant that Taxpayer cannot be picked as single entity out of joint venture of Companies to be treated as AOP and also FBR's clarification issued on 18- 01-2013 cannot be applied retrospectively, Addl. Commissioner being convinced dropped said allegation of AOP, but however, again issued notice whereby he confronted taxpayer with new set of allegation and showed his intention to amend order u/s 122(5A) on ground that receipts declared as compared to tax deducted does not reconcile - On failure to attend proceedings by appellant after seeking adjournments, Addl. Commissioner proceeded Ex-parte against taxpayer and passed impugned order u/s 122(5A) whereby receipts for year were estimated at a higher pedestal against declared receipts - CIR(A) in appeal, annulled assessment order holding that appellant was deprived of its right of proper furnishing requisite documents and explaining of its stance and also before computing toted receipts on basis of 6% tax rate, OIR should have confronted/verified from other member of consortium which were foreign entities - Scope - It is contention of appellant before Tribunal that CIR(A) who already annulled impugned order, has not given finding on very ignition of proceedings u/s 122(5A) by Addl. Commissioner which is not maintainable in eye of law, that tax deducted and deposited into Govt. Treasury is sufficient evidence to effect that how much revenue / receipts are being earned from service and tax paid which record is available with Addl. Commissioner, which he ignored and amended assessment on guesswork/presumption AR further contended that instead of cancelling order being against mandatory provision of law, CIR(A) has annulled order on legal ground and assessing authority has again started harassing…

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