Law: Income Tax Ordinance, 1979

Section: 19,50,50(5A),80,80C,80CC,134,SecondSched ,Cl-110,Cl-111A

Income Tax Ordinance (XXXI of 1979)]......Ss. 19, 50(5-A), 80-C, 80-CC, 134 & Second Sched., Part I Clauses 110, 111-A---Share income of assessee from Association of Persons (AOP)---Department had contended that Commissioner Income Tax (Ay had unjustifiably directed the share income of assessee (an individual) from AOP in which he was member, not to be clubbed with assessees share income from property for rate purposes on the ground that income of AOP in question was covered by provisions of S.80-CC (Presumptive regime) and tax withheld under S.50(5-A) of Income Tax Ordinance, 1979 constituted its final discharge from income tax liability---Contention of department was that view of Commissioner Income Tax regarding assessees share from AOP was misconceived for the reason that assessee besides enjoying share income from said AOP, was also in receipt of rental income from property which income was taxable under S.19 of Income Tax Ordinance, 1979---No exception could be taken to the relief accorded to the assessee by Commissioner Income Tax (A) as it was consistent with express statutory stipulation---AOP in question enjoying income exclusively as exporter was placed in presumptive tax regime within purview of provisions of S.80-CC of Income Tax Ordinance 1979---Tax and Income tax withheld under S.50(5-A) of Income Tax Ordinance, 1979 amounted to final discharge of AOPs tax liability and AOP could not be burdened, directly or indirectly with any additional taxation in any guise or manner so that it would be burdened if part of its income were included in total income of one of its members even for rate purpose---One exception, however, would be when such assessee had income it, excess of imputed presumptive income (arrived at on work back basis) and was not able to satisfactorily explain the same, then excess income over presumptive income was indeed liable to levy of income tax. 2000 PTD 2173; 2003 PTD (Trib.) 1228 and 2004 PTD (Trib.) 2400 ref. ORDER These appeals by Revenue arise out of order passed by the CIT(A), Sialkot dated 5-12-2003. 2. It is the departmental contention that the CIT(A) has unjustifiably directed that share income of assessee (an…

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