Law: Income Tax Ordinance, 2001

Section: 122,122(5A)

[Income Tax Ordinance (XLIX of 2001)].....Section 122(5A)---Amendment of assessment---Treatment of Courier Services as contractor---Validity---Services rendered had wrongly been interpreted where mental element was involved---No value addition was made by the taxpayer as it was only delivery of letters---Case of the taxpayer had wrongly been treated as that of a contractor and the taxpayer's case did not fall within the category of Presumptive Tax Regime---Invoking the provisions of S.122(5A) of the Income Tax Ordinance, 2001 being illegal the order framed under S.122(5A) of the Income Tax Ordinance, 2001 was cancelled by the Appellate Tribunal. 2008 PTD 1423 and 2004 PTD (Trib.) 2749 ref. I.T.A. No.457/LB of 2008 rel. (b) Income Tax Ordinance (XLIX of 2001) S. 122 (5A)---Amendment of assessment---Tax year 2003---Provisions of S.122(5A) of the Income Tax Ordinance, 2001 could be invoked for the tax year 2003---Even otherwise the competent authority had delegated the power to invoke the provisions of S.122(5A) of the Income Tax Ordinance, 2001 to the author of amended order. ORDER The tax payer, an individual, filed return of total income for the tax year 2003 declaring income at Rs.110,000. The figure of tax deducted at source was shown at Rs.11,982. Later on the return was revised on 19-3-2005 declaring total income at Rs.210,000 by virtue of section 122(3) of the Income Tax Ordinance, 2001. The tax payer's revised return was taken for income tax purposes as to be an assessment order. The same was subjected to action under section 122(5A) by the Additional Commissioner of Income Tax, Range 3, Zone A. Against this treatment the taxpayer filed appeal before the first appellate authority. The learned CIT(A) Zone II Lahore vide his order dated 7-1-2006 rejected the appeal. The taxpayer has now come into appeal before this Tribunal against the decision of learned CIT(A) Zone II Lahore. Following grounds of appeals have been taken:--- (1) That the order passed by the authorities below of the Ordinance, 2001 are arbitrary, injudicious punitive, whimsical and otherwise not maintainable in law and facts of the case inter alia on the following grounds of appeal;- (a)…

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