Law: Income Tax Ordinance, 2001

Section: 153,153(6A),153(6B),153(4)(6A)

Income Tax Ordinance (XLIX of 2001)----Ss.153 (6B), 153(6A) & Second Sched., Part-IV, Cl.46A---Payment for goods and services---Federal Board of Revenue had explained the provision of subsection (6B) of S.153 of the Income Tax Ordinance, 2001 through Cl. (46-A) of Part-IV of Second Schedule to the Income Tax Ordinance, 2001---Department applying the same considered the assessee to be covered within the Final Tax Regime being a manufacturer---Assessee had contended that the High Court had held the said explanation of FBR to be ultra wires to the powers of Federal Board of Revenue and application of provision of S.153(4)(6A) of the Income Tax Ordinance, 2001 was independent and was to be read and applied ignoring Cl. (46-A) of Part-IV of Second Schedule to the Income Tax Ordinance, 2001---Validity---Keeping in view the principle, "when the law required a thing to be done in a particular manner it would be legal and valid only if it was done in that manner and not otherwise", it was held that the case was not covered by Final Tax Regime---Appeal filed by the taxpayer was allowed and the action of the officers below was held to be unlawful---Assessee, in circumstances, was not covered by Final Tax Regime---Deemed assessment was restored and the orders of the officers below were cancelled by the Appellate Tribunal. 2009 PTD 809 distinguished. 2008 PTD 1563 and 2005 MLD 1239 rel. ORDER This appeal have been filed by the taxpayer against the order of learned CIT(A) dated 24-9-2009 on the following grounds of appeal: "(1) That the learned CIT(A) was not justified in confirming the additional assessment made under section 122(5A) of Income Tax Ordinance, 2001, which is without jurisdiction of the Additional Commissioner. (2) That the learned CIT(A) was not justified to confirm the order when the provisions of section 153(6A) on all corners are applicable to the case of the appellant being manufacturer of auto parts and that the provisions of section 153(6B) are not applicable. (3) Without prejudice to above the learned CIT(A) has erred in holding that the income of the appellant falls under FTR by following the Sindh High Courts decision which is not on the…

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