Law: Income Tax Ordinance, 1979

Section: 13,13(1)(d)

Law: Income Tax Rules, 1982

Section: 207,207A

Income Tax Ordinance (XXXI of 1979) S. 13(1)(d) Income Tax Rules, 1982, R.207A Addition made on the basis of parallel case in violation of R.207 A of the Income Tax Rules, 1982, was cancelled by the First Appellate Authority Validity -No addition could be made beyond the document registered on the basis of District Collector notification by the Assessing Officer unless some specific proof came to the knowledge of the department Action of the Government of prescribing a procedure for addition under S.13 of the 1979 was a welcome step and it had controlled a situation which was bringing a bad name and was more of adverse effect than of positive tax recovery Without going into the nicety of amendment and or other such factors Appellate Tribunal held that R.207 A of the Income Tax Rules, 1982 was applicable even on the pending proceedings Parallel case which factually was not on all fours on the facts and circumstances of the case could also not be of any help in disregarding instructions of the Legislature in terms of R.207 A of the Income Tax Rules, 1982 Appeal of the, department was dismissed by the Appellate Tribunal. Messrs Siemen A.G.'s case 1991 PTD 488 rel. ORDER KHAWAJA FAROOQ SAEED (JUDICIAL MEMBER). The two appeals have been filed by the department. They are against deletion of the addition made under section 13(1)(d). The D.R. says that in the parallel case which has been referred in the order the only difference is that the same is located at a distance of six kilometers off Ferozepur Road while the property under discussion is located at a distance of seven kilometers. The addition, therefore, had rightly been made and should be restored. The A.R. on his turn added that even this distinction is enough to say that the so called parallel case is not relevant on the facts and circumstances of this case besides the referred industry is on South East of the Rohi Drain and the assessee is on North West. In addition to above distinction a lot of case law had developed and acceptance of the registered sale-deeds on the basis of Rule 207A as well as earlier judgment of the Supreme Court in terms of Messrs Siemens A.G. reported as 1991 PTD 488 (SC Pak.) and a…

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