Law: Income Tax Ordinance, 1979

Section: 50(5)(a),62,80C(2)(a)(ii),132,143B

Law: Income Tax Ordinance, 2001

Section: 120,120(1),129,148,153,170(4)

(a) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 80-C, 143-B, 50(5), 62 & 132---Income Tax Ordinance (XLIX of 2001), S.129---Tax on income of certain contractors and importers---Value of imported goods for the purposes of levy of income tax---Presumptive income against imports were finalized adopting value of imports inclusive of sales tax---Assessment was set aside by the First Appellate Authority but assessing officer had again finalized assessment by assessing imports value exclusive of sales tax---Validity---Appellate Tribunal in the previous assessment years had already held that tax liability under S.80-C of the Income Tax Ordinance, 1979 be calculated exclusive of customs duty and sales tax---Assessing Officer was directed to follow the directions made by the First Appellate Authority in accordance with the previous history of the case in accordance with the decision of Appellate Tribunal for the previous assessment year. 2003 PTD (Trib.) 735; 2005 PTD (Trib.) 280; 1994 PTD 848; 2005 PTD 194; 2006 PTD (Trib.) 2859 and I.T.A. No.1103/LB/2006, dated 1-12-2007 rel 2005 PTD 1328 distinguished. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss.170(4) & 120---Refund---Rejection of---Taxpayer contended that Appellate Tribunal held that the duty of the Authority to refund was restricted to the extent of the cross check of the documents for calculation of amount of refund and to satisfy that no other tax was outstanding against him before issuance of refund; to check validity and legality of the various claims of the assessee in his return which practically was the deemed assessment order was not his responsibility; that he was not supposed to check the vires thereof; that process of issuance of refund was only a consequential action and the assessment and refund proceedings were two separate independent matters; that proceedings with an application filed by the assessee for refund, scrutiny of the return would amount entering into the purview of S.120 of the Income Tax Ordinance, 2001; that Refund Assessing Authority had entered into the jurisdiction which was available to the Assessing Authority and the rejection of refund application was without…

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