Law: Income Tax Ordinance, 2001

Section: 2(68),74,121,129,161,205,236H

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 2(68), 74, 161, 205 & 221---Tax year---Demand orders in piecemeal in respect of a tax year and passing of orders before completion of the tax year---Original proceedings for demand for the tax year 2014 comprising the period from July, 2013 to November, 2013 were finalized under Ss.161/205 of the Income Tax Ordinance, 2001 creating a demand through order passed on 28-1-2014---Subsequently on 22-9-2014 another order under Ss.161/205 of the Income Tax Ordinance, 2001 regarding the period of December 2013 to May, 2014 was also passed creating demand---Validity---Whole scheme of Income Tax Ordinance, 2001, revolved around a tax year which was of twelve months---Any order under provisions of Income Tax Ordinance, 2001 except specifically provided under the law in certain special cases, was to be passed in respect of a taxpayer---No piecemeal orders could be passed in respect of tax year---Both said orders passed for the tax year 2014 in piecemeal were legally not sustainable---Orders passed on 28.1.2014 for the period July 2013 to November 2013 before the completion of tax year, was also a premature order---Both (impugned) orders were annulled and declared as null and void, in circumstances. THIS ORDER PASSED BY: SHAHID MASOOD MANZAR, JUDICIAL MEMBER:---.--- The above titled appeals both for tax year 2014 have been filed by the taxpayer against the combined order Nos. 949-950/2015 dated 26.01.2016 passed by the learned Commissioner Inland Revenue (Appeals-III), Rawalpindi. The taxpayer has agitated on the following grounds:- GROUNDS OF APPEAL ( I.T.A. No.781/IB/2016 ) "(i) That the appellant order of CIR(A) as well as order of Deputy Commissioner Inland Revenue (DCIR) passed under sections 161/205/129 of the Income Tax Ordinance, 2001 (the Ordinance) are bad in law as well as against the facts of the case. (ii) That the CIR(A) was not justified in not annulling the premature order passed on 28-01-2014 by DCIR under sections 161/205 of the Ordinance, before the completion of the Tax Year 2014. (iii) That the order passed by the DCIR was illegal and liable to be annulled by CIR(A). under the provision of section 74(i)…

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