Law: Income Tax Ordinance, 1979

Section: 13,13(1)

(a) Income Tax Ordinance (XXXI of 1979)---S. 13---Addition ---Deemed income ---Assessee had not earned income from undisclosed sources but through business carried on by him---Additions made under S. 13, Income Tax Ordinance, 1979, were, to be set off against the trading addition. (1963) 7 Tax 1 fol. Abdul Rashid Qureshi, Judicial Member, Contra--- Per Mujibullah Siddique, Chairman, agreeing with Inam Ellahi Sheikh, Accountant Member--- (b) Income-tax--- ----Addition---No additions can be allowed in the total income of assessee on the basis of general state bf morality or immorality prevailing in the society. (c) Income-tax--- ----Second appeal---Concurrent findings by forums below---Principle that concurrent findings by forums below could not be interfered by appellate forum would not apply to appeals under the Income Tax Ordinance, 1979, but to the appeals under Civil Procedure Code. (d) Income-Tax Ordinance (XXXI of 1979)--- ----S. 13(1)---Addition---Mixed question of law and fact---Question whether addition made under S.13(1), Income Tax Ordinance, 1979 could be set off against the trading addition, was a mixed question of fact and law. (e) Income-tax--- ----Taxation---Assessee cannot be subjected to imposition of tax except under the authority of Parliament or under a clear provision of law---Economic crisis or other considerations cannot be a justification for levy of a tax which otherwise cannot be imposed under the law---Law relating to taxation has to be implemented as defined and interpreted by superior Courts, viz. Supreme Court of Pakistan, High Courts and Income Tax Appellate Tribunal---Any other consideration for the purpose of imposition of tax shall amount to travelling beyond the authority vested in law. (f) Precedent--- ---- Law declared by superior Courts remains unaffected by the passage of time until and unless amended by the legislature or interpreted in some different way by the superior Courts. ORDER A registered firm deriving income from manufacture and sale of iron product, such as `Sarya and Patti, has filed this further appeal against an order dated 23-12-1993, recorded by the learned CTT (A) Zone-1, Lahore. 2. The relevant facts in…

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