Law: Income Tax Ordinance, 1979

Section: 132

Income Tax Ordinance (XXXI of 1979)----S. 132---Decision in appeal---Exemption---Withdrawal of---Appeal against---Rejection of appeal by the First Appellate Authority by holding that no appeal lay against an order of the Commissioner through which he withdrew the exemption earlier allowed to the assessee---Validity---Order of the Commissioner enhancing the liability by withholding the exemption, was a very well appealable order---First Appellate Authority was directed to re-admit the case on the basis of already pending file before him and decide the said issue after considering the appeal, filed by the assessee to the extent of its provision in law and to decide the substantive question accordingly. Pak Saudi Fertilizer Limited's case 1999 PTD 4061; Genertech Pakistan Limited v. ITAT 2004 PTD 2255 and PLD 2006 SC 602 ref. ORDER KHAWAJA FAROOQ SAEED, CHAIRMAN.---This appeal on behalf of the assessee says that the CIT(A) was not justified in rejecting the case in limine by holding that no appeal lies against an order of the Commissioner through which he withdrew the exemption earlier allowed to the assessee. 2. The learned AR, while supporting the claim that the order is appealable, said that the same is covered under the relevant section in the manner that this has resulted in the increase of the liability of the person. He said that not only the new law is clear on the subject but the same has the support of earlier judgments on the issue, more prominent of which is by Honourable Judges of the High Court of Sindh in the case of Pak Saudi Fertilizer Limited reported as 1999 PTD 4061. Referring the same he said that the same is applicable on all yours on the facts and circumstances of the case in the manner that the Assessing Officer had, through an order, asked the assessee to pay more advance tax than he was paying under the provisions of the then section 53. The result of the said order was increase in payment of the instalment which was held to be as pre1udicial to the assessee by the Honourable High Court. 3. The learned AR has referred Pew other judgments as well, however, the ratio of this judgment being more relevant to the facts of the case under…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492