Law: Income Tax Ordinance, 1979

Section: 10,First Schedule,59(1)(3)

Law: Income Tax Act, 1922

Section: 23(3)

Law: Finance Ordinance 1979

Section: 6(51(c)

(a) Income-tax Ordinance (XXXI of 1979)---S. 10 & First Schedule, Part III--Finance Ordinance (XXV of 1980), S. 6(51(c)- -Surcharge--Levy of surcharge for assessment years 1980-81 and 1981-82--Directions of Commissioner of Income-tax (Appeals) that ratio laid down in Tribunal's decision reported as (1979) 40 Tax 47 (Trill.) on issue of surcharge was applicable in respect of assessment year 1980-81 upheld--Amendments having been brought in First Schedule by Finance Ordinance, 1980, such ratio, however, was not applicable in assessment year 1981-82--Surcharge in assessment year 1:31-82, held, was to be levied with reference free reserves of company on last of income year and that Departmental Officers had committed an error in said regard--Orders of Departmental Officers vacated with directions that surcharge should be levied in accordance with law applicable in assessment year 1981-82. (1979) 40 Tax 47 (Trib.) ref. (b) Income-tax Ordinance (XXXI of 1979)-- ---S. 59(1)(3)--Income-tax Act (XI of 1922), S.23(3)--Assessment-­Self-Assessment Scheme--Disallowance under heads entertainments and car expenses--Income-tax Officer was empowered to make necessary adjustments in some expenses like entertainment, telephone and car expenses after disclosing his mind to assessee and if he fails to make such adjustments himself as laid down in Cl. 7(iii) of C. B. Rs Circular No. 18 of 1980--Department itself not having made additions under said head, in normal assessments under S. 23(3), Income-tax Act, 1912, relating to assessment year 1978-79, Income-tax Officer, held, had no basis to disallow any such expenses and make adjustments as contemplated under S.59(3) of Ordinance--Order of Commissioner of Income-tax (Appeals) deleting additions made by Income-tax Officer confirmed. ORDER GHULAM MURTAZA KHAN (CHAIRMAN).--In these two departmental appeals the department has disputed the directions of the learned Commissioner of Income-tax (Appeals) relating to the levy of surcharge. The other common ground disputes the disallowance made out of the claim of some expenses in the P & L account. 2 The respondent is a private limited company engaged in the business of manufacture…

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