Law: Income Tax Ordinance, 2001

Section: 113A,114,122(1),122(5),122(9)

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 113-A, 114 & 122(1)(5)(9)---Amendment of assessment---Taxpayer/an individual, who derived income by running a cloth shop, filed return of income under S.113-A of Income Tax Ordinance, 2001, instead of filing regular return of income under S.114 of the Income Tax Ordinance, 2001---Assessing Authority, amended assessment under S.122(1)(5) of the Income Tax Ordinance, 2001---Appellate Authority, on appeal annulled impugned order passed by Assessing Authority---Validity---Taxpayer by furnishing statement and opting to pay turnover tax under S.113-A of the Income Tax Ordinance, 2001, had duly fulfilled its legal obligation for the relevant year and it was no more required to file return under S.114 of the Income Tax Ordinance, 2001 as its income was subject to final taxation under S.113-A of the Income Tax Ordinance, 2001---No justification existed for the department to make amendment of assessment in the presence of statement filed under S.11-A---Since the very assumption of jurisdiction by the Assessing Authority was nullity in the eye of law, subsequent superstructure built thereupon, was bound to be fall down---Notices issued and subsequent proceedings initiated and orders passed, were liable to be declared null and void, and Appellate Tribunal ordered so, in circumstances. ORDER CH. ANWAAR UL HAQ (JUDICIAL MEMBER).---The titled appeal has been preferred at the instance of Revenue against order dated 16.01.2013, passed by the learned CIR(A), Multan (camp at Sialkot). 2. Brief facts leading to disposal of present appeal are that the taxpayer in this case is an individual derives income by running a cloth shop. Return for the tax year 2007 under section 113A of the Ordinance, was filed declaring total turnover from business at Rs.36,50,000/-. On receipt of a complaint, the assessing authority sought permission under section 176 from concerned Commissioner and in order to probe the allegation leveled in the show cause notice, notice under section 176 was issued requisitioning certain documents/information/details. The taxpayer responded to the notice and filed the requisite documents/information. On perusal, it was…

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