Law: Income Tax Ordinance, 2001

Section: 111,111(1)(b),184

Law: Agriculturists Loans Act, 1884

Section: 666

Law: Agricultural Produce Cess Act, 1940

Section: 777

Law: Air University Ordinance, 2002

Section: 555

Income Tax Ordinance (XLIX of 2001)----Ss.111(1)(b) & 184---Unexplained income or assets---Addition---First Appellate Authority deleted the additions made by the Taxation Officer under S.111(1)(b) of the Income Tax Ordinance, 2001, as documentary evidence was furnished showing that the taxpayer had the source of investment---Penalty made under S.184 of the Income Tax Ordinance, 2001 being consequential to such addition had also been annulled---Iqrar nama deed of agreement and other documents had been furnished---Appellate Tribunal held that First Appellate Authority had rightly deleted the addition and annulled the consequent penalty mad by the Taxation Officer---No interference was warranted in the order of First Appellate Authority and appeals filed by the Department were dismissed. ORDER JAWAID MASOOD TAHIR BHATTI, JUDICIAL MEMBER.---The appellant through these two appeals has objected to the consolidated impugned order of the learned CIT(A) dated 25-3-2009 for the tax year 2007 while passing two separate orders regarding the orders passed by the Taxation Officer under section 121(1)((d) and orders under section 184 of the Ordinance, 2001. I have heard the learned representatives from both the…

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