Law: Income Tax Ordinance, 2001

Section: 131,154,162

[Income Tax Ordinance (XLIX of 2001)].....Sections 131, 154 & 162...Export of goods...Short deduction of tax...Appeal to Appellate Tribunal...Appellant/Taxpayer who was exporter of dry dates, being aggrieved by the order passed by the Taxation Officer under S.162 of Income Tax Ordinance, 2001, contested order of Taxation Officer in appeal before Commissioner Income Tax (Appeals)-- Commissioner cancelled the order passed by the Taxation Officer on the ground of improper service of show-cause notice-- -Both the Taxpayer and Income Tax Department filed appeals before Appellate Tribunal against order passed by the Commissioner Income Tax (Appeals)...Contention of counsel for. Taxpayer was that Commissioner had not passed speaking order and that Commissioner should have annulled the order of the Taxation Officer instead of cancelling same... Departmental Representative had contended that Commissioner was not justified to cancel order of Taxation Officer because show-cause notice was served on the person who had been receiving almost all other correspondence made by the Taxation Officer...Commissioner Income Tax (Appeals) had cancelled order passed by the Taxation Officer on the ground that show-cause notice issued by the Assessing Officer was not properly served on the Taxpayer, but he had not elaborated the facts as to how he came to the conclusion that the show-cause notice was not properly served on the Taxpayer... Departmental Representative who had contended that the show-cause notice was served on the person who had been receiving almost all other correspondence made by the Taxation Officer, had not even identified the said person and had not produced any relevant evidence in support of his defence...Validity...In order to meet the ends of justice, case was remanded to the Taxation Officer for proper service of show-cause notice affording reasonable opportunity of being heard to the Taxpayer and finalization of case as per law...Order passed by the Commissioner Income Tax (Appeals) was vacated and case was remanded accordingly for de novo proceedings. PLD 1993 SC 1049, 2006 PTD 1542 and 2009 SCMR 344 = 2009 PTD 37 ref. ORDER Through this order, the cross…

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