Law: Income Tax Ordinance, 1979

Section: 13,13(1)(d)

Income Tax Ordinance (XXXI of 1979)----S.13 (1)(d)---Addition---Permission---Approval---Addition made under S.13(1)(d) of the Income Tax Ordinance, 1979 was deleted by the Appellate Tribunal on the ground that mandatory approval had not been obtained. (2005) 92 Tax 95 (Trib.) rel. ORDER S. A. MINAM JAFRI (ACCOUNTANT MEMBER).-Appeal has been filed at the instance of the assessee. Principally appellant has taken up following issues before this Tribunal. * That the CIT(A) has self admitted that permission had been granted by the Additional Commissioner of Income Tax under section 65 instead of approval which is not sustainable in law. * That the CIT(A) has accepted that the addition made under section 13(1)(d) is unreasonable and instead of deleting the addition under said section he has set aside the case for de novo assessment which is against the settled law. * That the CIT has erred in setting aside. a case after accepting that the case law cited by the A.R. of the appellant fully applies in the instant case which is against the verdict held by the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492