Law: Income Tax Ordinance, 1979

Section: 59,59(1),13(1)(aa)

[Income Tax Ordinance (XXXI of 1979)].....Sections 59 (1) & 13(1)(aa)---C.B.R. Circular No. 7 dated 24-3-2003, para. 9(a)(ii)---Self-Assessment---Selection of case of total audit---Addition--- Validity---Assessing Officer had accepted the declared business receipts of the assessee and drawn inference only to the extent of addition made under S.13(1)(aa) of the Income Tax Ordinance, 1979 on account of foreign remittance--- Since very basis of selection of case for audit was that of addition made under S.13(1)(aa) of the Income Tax Ordinance, 1979 which was deleted in appeal, there was no justification left with the department to process the case under normal law for routine addition on account of Profit & Loss expenses?Appellate Tribunal directed that the case of the assessee for assessment years 2002-2003, be accepted under Self-Assessment Scheme I.T.A. No.386/LB of 2005, decided on 23-9-2005 ref. 2007 PTD (Trib.) 898 rel. ORDER The instant appeal pertaining to assessment year 2002-03, has been filed by the assessee, arises out of order passed by the learned C.I.T.(A), Appeal Zone-I, Lahore, dated 31-1-2006. 2. Earlier the titled appeal has been disposed of by the Tribunal vide order dated 2-9-2008, but the assessee preferred miscellaneous application for recall of the Tribunal's order on the plea that additional grounds raised through miscellaneous application, had not been adjudicated by the Tribunal while deciding the appeal of the assessee. The Tribunal vide order contained in M.A. No. 41/LB of 2009, dated 16-4-2009, has recalled its earlier order to adjudicate the following grounds of appeals:-- (i) That without prejudice to above the Assessing Officer having not drawn any adverse inference on the issues made basis for audit the declared version should have been accepted under self-assessment. (ii) That the Assessing Officer being satisfied on the issues made basis for audit had no other legal option but to accept the, declared version: (iii) That the declared version has wrongly been put to the test of verification and profit & loss expenses curtailed, as this was not the basis of recommendation or audit. (iv) That the learned Commissioner of…

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