| Citation(s) |
|---|
| 2008 SLG 6 2008 SLD 6 2008 PTD 47 (2008) 97 TAX 81 |
Appellate Tribunal Inland Revenue
I.T.As. Nos. 5714/LB of 1996, 2249/LB and 2282/LB of 2000, decision dated: 2-11-2007
RASHEED AHMED SHEIKH, JUDICIAL MEMBER MIAN MASOOD AHMAD, ACCOUNTANT MEMBER
Javed Zakaria for Appellants (in I.T.As. Nos.5714/LB of 1996 and 2249/LB of 2000). Abdul Rasheed Ch., D.R. for
Respondents (in I.T.As. Nos.5714/LB of 1996 and 2249/LB of 2000). Abdul Rasheed Ch., D.R. for Appellant (in I.T.A. No. 2282/LB of 2000). Javed Z
I.T.As. Nos. 5714/LB of 1996, 2249/LB and 2282/LB of 2000, decision dated: 2-11-2007
RASHEED AHMED SHEIKH, JUDICIAL MEMBER MIAN MASOOD AHMAD, ACCOUNTANT MEMBER
Javed Zakaria for Appellants (in I.T.As. Nos.5714/LB of 1996 and 2249/LB of 2000). Abdul Rasheed Ch., D.R. for
Respondents (in I.T.As. Nos.5714/LB of 1996 and 2249/LB of 2000). Abdul Rasheed Ch., D.R. for Appellant (in I.T.A. No. 2282/LB of 2000). Javed Z
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Law: Income Tax Ordinance, 1979
Section: 66A,62,13(1)(a),(aa),13(1)(d)
(a) Income Tax Ordinance (XXXI of 1979)---Ss.66-A, 62 & 13(1)(a),(aa)---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order---Quality of assessment---Evidence regarding obtaining of loan, addition made in building account, rental income and copies of bank statement were furnished---Assessing Officer after satisfying himself with the explanation tendered by the assessee completed the assessment under S.62 of the Income Tax Ordinance, 1979---Appellate Tribunal agreed that a brief order was passed by the Assessing Officer in terms of S.62 of the Income Tax Ordinance, 1379, nevertheless, the fact remained that the assessment was completed after conscious application of mind to all the evidences and the documents which were brought on record---Assessment originally made in circumstances, could not be said to be erroneous being prejudicial to the interest of revenue---Assessing Officer had resorted to check quality of assessment order which was not permissible under S.66-A of the Income Tax Ordinance, 1979. 1999 PTD 285; 1993 PTD 201 and 1997 PTD (Trib) 902 ref. 2002 PTD (Trib.) 3027 and 1984 PTD 137 rel. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.66-A---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order---If an assessment order is not found up to the mark or quality of the assessment order is poor this weakness would not be a sufficient ground for inviting S.66-A of the Income Tax Ordinance, 1979. 2002 PTD (Trib.) 3027 and 1984 PTD 137 rel. (c) Income Tax Ordinance (XXXI of 1979)--- ---S.13(1)(aa)---Unexplained investment etc., deemed to be income---Addition was factually incorrect as the source of cash credit and parties were verifiable. 1996 PTD (Trib.) 1069 rel. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss.66-A & 13(1)(d)---Income Tax Rules, 1981, R.207(a)---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order---Disagreement with the Assessing Officer---Cancellation of assessment---Validity---Show-cause notice proved that Inspecting Additional Commissioner had no material whatsoever to consider that assessment order was erroneous and prejudicial to the…
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