Law: Income Tax Ordinance, 1979

Section: 53,SecondSched.,Cls.(39),(131)

Income Tax Ordinance (XLIX of 2003)---Ss.53 & Second Sched., Cls. (39) & (131)---Exemption, claim for-¬Assessee was Member of the Provincial Assembly and had received amount under heads; Salary; Telephone Allowance; Office Maintenance Allowance, Sumptuary Allowance; Traveling Allowance; Conveyance Allowance; Daily Allowance; Subsidy and Accommodation Allowance, but he had offered to .tax only; the salary; Telephone Allowance and Daily Allowance in Income Tax Returns and claimed exemption. in the rest of the amounts---Assessment of income of assessee for three relevant years framed at the. first round was set aside by Commissioner of Income Tax. (Appeal) and remanded case to Assessing Officer with direction to allow opportunity to assessee to. produce copies of assessment orders of other M.P.As. or any Appellate decision and that matter should be re¬ appraised in the light of said evidence ---Assessee failed to comply with instructions issued by First Appellate Authority and again went to appeal and Appellate Authority rejected the contention of assessee and maintained assessment order earlier made by Assessing Officer on ground that assessee despite providing him ample opportunity to furnish required evidence with regard to his claim of exemption, had Railed to do so---Onus, in circumstances, lay upon the assessee to prove its contention with documentary evidence, but he having failed to do so his claim regarding exemption was rightly rejected. ORDER EHSAN-UR REHMAN (JUDICIAL MEMBER).-------Through the titled appeals the appellant/assessee has called in question the single combined order dated 1-8-2000 passed at the first appeal stage by submitting common grounds of appeal on identical issues involved in all the three years, therefore, all these appeals are disposed of by this single order. Facts in brief giving rise to filing of these appeals are that the appellant/assessee was M.P.A. has received the following amount but offered to tax only the salary., telephone allowance, daily allowance in the income tax returns whereas claimed as exempt the rest of the amounts: Assessment years 1995-96 1996-97 1997-98 Salary 37,142,86 54,000,00 24,900 Telephone…

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