Law: Income Tax Ordinance, 1979

Section: 134,62

Income Tax Ordinance (XXXI of 1979)---Ss, 62 & 134---Assessment on production of accounts---Appellant/assessee who derived income from running a hotel, disclosed its net sales in addition to income from telephone---Assessing Officer did not accept said return of income holding that no supportive documentary evidence, including books of account were furnished by assessee to substantiate his returned version---Declared results was held by Assessing Officer to be unverifiable---To arrive at said conclusion, reference was made by Assessing Officer to enquiry report---On filing appeal by assessee against findings of Assessing Officer, Appellate Commissioner remanded case to, Assessing Officer for de novo assessment---Assessee had filed appeal before Appellate Tribunal against of Appellate Commissioner-Validity-No useful purpose would be achieved by setting aside assessment for de novo consideration reason being that such cases never resulted into reasonable assessment---Assessee was maintaining books of accounts as were prescribed for payment of Sales Tax, bed Tax etc---Apart from those books of accounts, maintenance of passenger register was the pre-requisite to run hotel business and customer register was always open to inspection---Books of accounts were even open to inspection by other departments---Rejection of declared receipts in circumstances was not at all warranted---Assessing Officer was directed to accept the declared receipts. (2006) 93 Tax 165 (Trib.) and I.T.A. No.5776/LB of 2002, decided on 18-6-2003 ref. ORDER Vide this order the above titled three appeals which are instituted at the instance of the assessee-appellant against the consolidated order passed by CIT(A) Zone-V, Lahore, dated 11-4-2005 in respect of assessment years 2000-2001, 2001-2002 and 2002-2003 besides the three miscellaneous applications are disposed off here-under. 2. Facts leading for disposal of the applications are that prior to hearing of the appeals, amended grounds of appeal were filed by the assessee-appellant reason being the grounds originally raised in the memorandum of appeals were not only narrative but were also in the argumentative form. Since, the grounds of…

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