Law: Income Tax Ordinance, 1979

Section: 62

Income Tax Ordinance (XXXI of 1979)--Ss. 62 & 24(ff)---Assessment on production of accounts, evidence etc.---Rejection of accounts---Additions/disallowances---Assessing Officer in the assessment order had accepted that in response to notice, assessee had filed reply along with necessary documents and details, but in the assessment order; nowhere it had been mentioned that the Assessing Officer, after considering that evidence, had issued any further notice confronting the assessee regarding defects in the evidence/ documents/details furnished by him---Assessment order showed that returns of the assessee were accompanied by details of trading, profit & loss accounts, wealth statement, personal expenditure statement, bank statement, copies of tax payment challans and evidence of deduction of tax, but nowhere in the assessment order, it had been pointed out that the assessee was ever asked by the Assessing Officer to produce any further evidence in this regard---Likewise, Assessing Officer made the disallowances out of telephone, transportation, hiring charges and washing charges, without giving any specific reason for disallowance under each of the expenses claimed by the assessee---For making disallowances, reason under each of the expenses should be given---No reason for the disallowance made by the assessee was given---First Appellate Authority ignored all these facts and assessment had been made, without considering previous history of the case as well as without giving any reason for the estimation---Receipts declared by the assessee were directed to be accepted, additions made under S.24(ff) of the Income Tax Ordinance, 1979 were deleted and the disallowance under all the heads were deleted by the Appellate Tribunal in circumstances. 2005 PTD (Trib.) 814; 1998 PTD 390; 2002 PTD 407; 2004 PTD (Trib.) 1642; 1997 PTD (Trib.) 853; 2006 PTD (Trib.) 2179; 2006 PTD (Trib.) 2344; 2003 PTD (Trib.) 2157; 2003 PTD (Trib.) 1803 and 2003 PTD (Trib.) 1586 ref. ORDER Through these two appeals, the appellant has objected to the consolidated impugned order of the learned C.I.T. (A), dated 17-11-2005 for the assessment years 2001-2002 and 2002-2003 on the following…

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