Law: Income Tax Ordinance, 2001

Section: 122

Income Tax Ordinance (XLIX of 2001)--S. 122-Amendment of assessment--Scope-Department assailed order passed by Commissioner (Appeals) whereby he had held that the order passed under S.120 of Income Tax Ordinance, 2001, had been merged twice in the appellate order and the assessment under S.120, Income Tax Ordinance, 2001, was not in field at the time of issuance of show-cause notice, therefore, the order under S. 122(5A) of Income Tax Ordinance, 2001, was illegal-Validity-Additional Commissioner Inland Revenue while passing order under S.122(5A), Income Tax Ordinance, 2001, had observed that the orders passed by authorities had not put bar on the assessment under S. 122(5A), Income Tax Ordinance, 2001-Taxpayer, in every forum, had tried to delude the authorities with one reason or the other and had also tried to demonstrate that the authorities were raising the issue again and again but the fact of the matter was that the huge difference between sales declared in return of income and sales declared in sales tax returns was never taken into account-Commissioner had not appreciated the entire record and had passed the order on conjectures and surmises therefore, the same was set aside-Matter was remanded to the adjudication officer for decision afresh-Appeal was disposed of accordingly. JUDGMENT MRS. AMBREEN ASLAM, (JUDICIAL MEMBER):---.--- Through this order, I intend to dispose off the titled appeal filed by the department against Order bearing No.51 dated 22-01-2015, passed by the learned Commissioner Inland Revenue (Appeals), Hyderabad on the following grounds 1. Order passed by learned CIR (Appeals), Hyderabad is bad in law and against facts of the case. 2. That, the law of merger was not applicable in the instant case. 3. That learned CIR(A) failed to appreciate that earlier appellate order dealt with amendment order passed under section 122(1)(5) of Income Tax Ordinance, 2001. 4. That, by virtue of section 122(5AA) commissioner had power to amend an assessment order, in respect of a subject matter which was not in dispute in an appeal. 5. Appellant craves to add, alter, amend or withdraw any ground before or at the time of hearing. 2. Brief facts of the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492