Law: Income Tax Ordinance, 1979

Section: 50(4),59(1),61,62,65,65(2),80C,80C(2),80 C(2)(a)(1),80C(4),85,132,143B,153,153(a) (e),156

THIS ORDER PASSED BY: JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER):----------- These three appeals have been filed by the assessee objecting to the consolidated impugned order of the learned CIT(A), dated 13-5-2002 for the assessment years, 1995-96- to 1997-98 on the following common grounds except the figures regarding "assessed income" and "salary income" which are different for the each year: "(i) That the order passed by the learned DCIT, Circle F-10, Zone-F, Karachi under sections 62 and 65 of Income Tax Ordinance, 1979 is bad in law on facts: (ii) That the learned DCIT has grossly erred, framing the assessment under sections 62 and 65 of I.T. Ordinance, 1979 with by assessing the Contract income/receipts as service income and allowed only 10% of the total contract receipts as expenses and assessed income as Rs.171,597 for the assessment year, 1995-96. Rs.209,676 for the assessment year, 1996-97, Rs.19,64,531 for the assessment year, 1997-98 including salary income of Rs.70,956, for the assessment year, 1995-96, Rs.80,620 for the assessment year, 1996-97 and Rs.99,334 for the assessment year, 1997-98, which has no force and illegal. The contract income from Pakistan Cricket Control Board on which the with-holding tax was deducted by the Board as contact ,receipts is falling under section 80C(4) of the I.T. Ordinance, 1979, as final discharge of tax liability under the presumptive tax regime, and created tax demand of Rs.14,664, for the assessment year, 1995-96, Rs.21,560 for the assessment year, 1996-97 and Rs.590,369 for the assessment year, 1997-98, which is bad in law and warrant to be deleted. (iii) The learned DCIT has passed assessment order on 30th June, 2001, without considering the written argument submitted on the same day, and without giving proper opportunity for being heard. (iv) On said graveness assessee had filed appeal under section 132 of I.T. Ordinance, 1979 before the Commissioner of. Appeals III Karachi, which was confirmed by the learned CIT Appeals without considering the actual facts and merits of the case and without addressing the issue and by merely based on ITAT Order No.1986/HQ of 1994-95, decided on 8-2-1996 and applied the…

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