Law: Income Tax Ordinance, 2001

Section: 210,175,207,208

Law: Income Tax Ordinance, 1979

Section: 3,146

(a) Income-tax--- ---Sales---Estimation of---Estimated sales Rs.3,800,000 against declared sales Rs.2,680,000 was reduced to Rs.3,600,000 by the First Appellate Authority---Such estimation was made on the basis of enquiry report made by the Income Tax Inspector who had estimated the sales on quantum of stock available ill the shop at the time of visit at Rs.400,000 against the declared stock of Rs.2,85,000---Appellate Tribunal, keeping in view the nature of business and stock of the assessee, further reduced to the sales Rs.2,800,000. (b) Income Tax Ordinance (XLIX of 2001)--- ---S. 210---Delegation of power---Scope---Under S.210 of the Income Tax Ordinance, 2001 Commissioner may delegate his power only to Taxation Officer. (c) Income Tax Ordinance (XLIX of 2001)---Ss. 175, 207 & 208---Income Tax Ordinance (XXXI of 1979). Ss. 3 & 146---Power to enter and search premises---Scope---Sales---Estimation on the basis of Inspector's report---Validity---Income Tax Inspector was not included in the `Income Tax Authorities under the Income Tax Ordinance, 2001 and had no jurisdiction to enter and search premises ill order to enforce any provision of the Income Tax Ordinance, 2001 and even the Commissioner could not delegate his power to the Inspector as in S. 175 of the Income Tax Ordinance, 2001 the Commissioner could only authorize an officer for the purposes of this section and the `Income Tax Inspector' had not been mentioned in the Income Tax Ordinance, 2001 as an 'officer'-Taxation Officer had estimated the sales on the basis of enquiry of Inspector's report which was made without any jurisdiction---Estimated sales were reduced keeping in view the history, turnover and other facts of the case by the Appellate Tribunal. ORDER JAWAID MASOOD TAHIR BHATTI (JUDICIAL MEMBER).---The appellant through this appeal has objected to the impugned order of the Income CIT(A), dated 15-6-2005 for the assessment year 2001-2002 regarding estimated sales. On behalf of the applicant, above titled miscellaneous application requesting permission for filing the following additional ground has been filed: "That the inquiry has been conducted by the Income Tax Inspector who was not…

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