Law: Income Tax Ordinance, 1979

Section: 13,13(1),13(1)(c),59,62,65,134

Income Tax Ordinance (XXXI of 1979)----Ss. 13, 59, 62, 65 & 134---Addition to total income---Appeal to Income Tax Appellate Tribunal---Appellant/assessee had objected to consolidated order of C.I.T.(A) for ielevant years on the ground that no approval was obtained by Assessing Officer while making impugned addition under S.13(1)(c) of Income Tax Ordinance, 1979---Validity---Assessing Officer in the assessment order, had nowhere mentioned any thing regarding approval of Inspecting Additional Commissioner which was mandatory requirement of law as mentioned in last proviso to subsection (1) of S.13 of Income Tax Ordinance, 1979---Assessee had established through evidence that Inspecting Additional Commissioner in response to the letter of Assessing Officer had granted/accorded the "permission" for additions under S.13(1) of Income Tax Ordinance, 1979, which could, in no way, be equated to "Approval" which was the requirement of law---Assessing Officer had failed to subscribe in assessment order under Ss.65/62 for all relevant years under review under which sub-clause, impugned addition was made---Observations made by C.I.T.(A) with regard to production and non-production of Books of accounts in impugned order were contradictory and against the facts of the case, as he had without any justification, rejected contentions raised by assessee and had upheld addition for relevant assessment year and set aside assessments for remaining assessment years---No justification was available for impugned additions as same had been made without prior approval of Inspecting Additional Commissioner for all relevant years---Consolidated impugned order of C.I.T.(A), was vacated and additions made for said years under S.13 of Income Tax Ordinance, 1979, were deleted. 2003 PTD'(Trib.) 1238; 2005 PTD (Trib.) 326 and PLD 2004 AJ&K 30 ref. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).---The appellant through these four appeals has objected to the consolidated impugned order of the learned CIT(A), dated 18-8-2003 for the assessment years 1996-97 to 1999-2000 on the common ground for all the four years that no approval was obtained by the Taxation Officer while making the…

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