Law: Income Tax Ordinance, 1979

Section: 62

(a) Income-tax---Appeal to Appellate Tribunal---Grounds of appeal---Issue raised by the assessee at the Appellate stage without having the same agitated through specific grounds of appeal would not arise out of the orders of both the Authorities below, same could not be raised before the Tribunal in appeal. (b) Income-tax-- ----Profit and loss expenses---Disallowance of---History of the case--­Relevance---Admissibility of claim of 'expenses under each- head for every year is to be considered independently on the basis of facts available for that year---Expense disallowed for one year for non-production of evidence in support of the claim could be allowed for another year when the claim is substantiated with the evidence-- -History of the case may be relevant for estimating the quantum of an expense to be allowed in case the claim is not substantiated with any material but it cannot be a sole deciding factor for admissibility or non-admissibility of the claimed expenses. (c) Income-tax--- ----Profit and loss expenses---Sale promotion and advertisement expenses---Five per cent. disallowance of expenses by referring to history of the case without mentioning any other reason was confirmed by the First Appellate Authority---Validity---Such disallowance made and confirmed was not sustainable---Case was remanded to the Assessing Officer for de novo consideration and decision on the issue of claim of expenses under the head sale promotion and advertisement expenses with the direction that the assessee be specifically confronted on the issue specifying the reasons for addition to be made if any out of the claim under said head and the opportunity to substantiate, its claim be also provided. 1998 PTD (Trib.) 1935; 1988 PTD (Trib..) 1027: 1972 SCMR 39 and 149 ITR 131 ref. ORDER 1. The combined order, dated 1-3-1999 of CIT/WT .(Appeals) Zone-I Lahore pertaining to assessment years 1994-95 to 1997-98 have been contested on the following sole .common ground through the departmental appeals for all the years under consideration:--- "The learned CIT(A) has erred in confirming the disallowance made by the Assessing Officer out of the claim for sale promotion and advertisement…

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