Law: Income Tax Ordinance, 2001

Section: 2(29),2(29C),122B,,122(5A),129,129(4),13 1,148,153,153(7),153(7)(iv),153(7)(iv)(a ),153(7)(iv)(b),159(1),162,162(1),clause (72B) ofPartIV oftheSecond Schedule

Law: Constitution of Pakistan, 1973

Section: 189,201

Law: Sales Tax Act, 1990

Section: 2(16),2(17)

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Sections: 122(5A), 122B 162(1) - Amendment of assessments - Revision by the Regional Commissioner. Recovery of tax from person from whom tax was not collected or deducted - AOP - Manufacturer of L.P.G - Filed return for tax year 2016 - Amendment by ACIR holding that appellant was not a manufacturer - Cancellation of exemption certificate - Confirmation of order by the CIR(A) - Validity- FACTS The above titled appeal has been filed by the Appellant, calling in question the validity of impugned order No. 05/A-l dated March 14, 2019 passed by the learned Commissioner (Appeals-I) - CIR(A), Karachi for tax year 2018. Through the order, the learned CIR(A) had upheld the order January 12, 2018 passed by the Assistant/Deputy Commissioner of inland Revenue (˜ACIR or ˜DCIR used interchangeably), Unit 4, Range-B. Zone-IV, Large Taxpayers Unit (LTU), Karachi under section 162(1) of the Income Tax Ordinance, 2001 (the ˜Ordinance). Being dissatisfied with the impugned order, the Appellant has filed present appeal before this forum and assailed the order of the CIR(A) on the following grounds:- 1) That on the facts and circumstances of the case and in law, the order of the Commissioner of Inland Revenue (Appeals-I), Karachi (CIR(A)] Appeal Order No 05/A-1 dated 14-03-2019 confirming the order of Assistant/Deputy Commissioner of Inland Revenue, Unit 4, Range-B, Zone-IV. Large Taxpayers Unit, Karachi (ACIR)/(DCIR) u/s 162(1) of the Income Tax Ordinance, 2001 dated 12-01-2018 is bad in law and on facts and the same is not sustainable both on facts and in law. 2) That on the facts and circumstances of the case and in law, the CIR(A) was not justified to confirm the order of ACIR, as the very order of the Chief Commissioner of Inland Revenue, Large Taxpayers Unit, Karachi (CCIR) u/s 122B of the Income Tax Ordinance, 2001 giving cause of action to the order of ACIR was set aside by the Hon. High Court of Sindh in C.P No. D 8910 of 2017 dated 29-01-2019. The order of ACIR and CIR(A) are both not sustainable in law and require to be cancelled. 3) That on the facts and circumstances of the case and in law, the CIR(A) was not justified in not…

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