| Citation(s) |
|---|
| 2006 SLG 91 2006 SLD 91 2006 PTD 1282 |
Income Tax Appellate Tribunal
M.A. No. 721/LB of 2005, I.T.As. Nos. 3247/LB and 3299/LB of 2003, decision dated: 8-11-2005, hearing DATE : 2-11-2005
ZAFAR THAHEEM, JUDICIAL MEMBER AND MAZHAR FAROOQ SHIRAZI, ACCOUNTANT MEMBER
Muhammad Shahid Abbas for Appellant (in M.A. No. 721/LB of 2005 and I.T.A. No. 3247/LB of 2003). Anwar Ali Shah, D.R. for
Respondent (in M.A. No. 721/LB of 2005 and I.T.A. No. 3247/LB of 2003). Anwar Ali Shah, D.R. for Appellant (in I.T.A. No. 3299/LB of
M.A. No. 721/LB of 2005, I.T.As. Nos. 3247/LB and 3299/LB of 2003, decision dated: 8-11-2005, hearing DATE : 2-11-2005
ZAFAR THAHEEM, JUDICIAL MEMBER AND MAZHAR FAROOQ SHIRAZI, ACCOUNTANT MEMBER
Muhammad Shahid Abbas for Appellant (in M.A. No. 721/LB of 2005 and I.T.A. No. 3247/LB of 2003). Anwar Ali Shah, D.R. for
Respondent (in M.A. No. 721/LB of 2005 and I.T.A. No. 3247/LB of 2003). Anwar Ali Shah, D.R. for Appellant (in I.T.A. No. 3299/LB of
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Law: Income Tax Ordinance, 1979
Section: 59,59(1)
Income Tax Ordinance (XXXI of 1979)--S. 59(1)---C.B.R. Circular No.4 of 2001, dated 18-6-2001, para.9(a)(ii)---Self-assessment---Assessment year 2001-2002---Selection of case for total audit---Selection of case by the Regional Commissioner of Income Tax for total audit was declared illegal by the Appellate Tribunal and Assessing Officer was directed to accept the return under S.59(1) of the Income Tax Ordinance, 1979---Appeal filed by the department was rejected being devoid of merit. Messrs Sahib Textiles (Pvt.) Ltd., through Managing Director, Faisalabad v. Federation of Pakistan through Secretary Finance, Secretariat, Islamabad and 4 others 2004 PTD 1; Ellahi Cotton Mills Ltd. v. Federation of Pakistan PLD 1997 SC 582 = 1997 PTD 1555; Canon Products Ltd. v. I.T. Officer, Companies Circle, Karachi 1985 PTD 549; Muhammad Asghar and others v. Income Tax Officer and others 1986 PTD 357; Ikhlaq Cloth House, Faisalabad v. ACIT, Faisalabad 2001 PTD 3121; 2005 PTD (Trib.) 342 and 2003 PTD (Trib.) 2157 rel. ORDER These are two cross-appeals for the assessment year 2001-2002 one by the assessee-appellant and the other by the Revenue, filed against the order of the learned CIT/WT (Appeals-Zone), Gujranwala, dated 7-4-2003. The assessee-appellant has also filed a miscellaneous application by submitting the amended grounds of appeal for the same assessment year i.e. 2001-2002 whereby he has been aggrieved with the following contentions:-- "That the exclusion of case from SAS by the RCIT/WT is against all canon of justice and without any basis, hence the action is illegal. That the estimation of manufacturing sales at Rs.60,00,000 and reduced to Rs.26,00,000 by the CIT(A) whereas the sales has shown as per Survey Agreement of Rs.18,00,000. Hence the estimation is void ab initio and illegal. That the estimation of retail sales at Rs.25,00,000 and reduced to Rs.22,00,000 by the CIT(A) whereas the sales has been shown as per Survey Agreement of Rs.20,00,000. Hence, the estimation is void ab initio and illegal. That the estimation of both the sales at Rs.85,00,000 reduced to Rs.48,00,000 against declared at Rs.38,00,000 (as per Survey Form) no the basis of I.T.I's report…
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