Appellate Tribunal Inland Revenue
2010
THLN 241
2010 PTD 91 | 100 TAX 167
Laws Cited
Income Tax Ordinance (XXXI OF 1979)
Sections
156

VS

Petitioner(s) by: Sajid Ijaz Hotiana for Appellant, S.A. Masood Raza Qazilbash, D.R. for Appellant (in I.T.As. Nos. 5462/LB of 2003 and 1039/LB of 2004).
Respondent(s) by: Sajid Ijaz Hotiana for Respondent (in I.T.As. Nos. 5462/LB of 2003 and 1039/LB of 2004).
Present: Before Syed Nadeem Saqlain, Judicial Member and Mazhar Farooq Shirazi, Accountant Member

THIS ORDER PASSED BY:SYED NADEEM SAQLAIN, (JUDICIAL MEMBER).-Titled miscellaneous applications bearing M.As. Nos. 451 to 455/LB/08 for the assessment years 1997-98, 1998-99, 2000-2001, 2001-2002 and 2002-2003 have been filed seeking rectification in the consolidated judgment passed by the Tribunal vide order, dated 13-4-2006 in I.T.A. Nos. 7029, 7030, 5072/LB/OS, 5156, 5462/LB/03 and 1031 and 1039/LB/04. The assessee also filed miscellaneous applications for all the assessment years under consideration with the request that the same may be allowed to submit amended grounds since the grounds in the original miscellaneous applications were argumentative and repetitive.2. The facts in brief are that the assessments for the years under consideration were finalized under section 62 of the repealed Income Tax Ordinance, 1979 (hereinafter called the repealed Ordinance). The assessing authority rejected the declared version; estimated the sales at Rs.4,60,000,000, Rs.6,46,000,000, Rs.9,06,180,...

2010 THLN 241
Appellate Tribunal Inland Revenue
(2010 PTD 91 | 100 TAX 167)

PRESENT:
Before Syed Nadeem Saqlain, Judicial Member and Mazhar Farooq Shirazi, Accountant Member

Petitioner(s) by: Sajid Ijaz Hotiana for Appellant, S.A. Masood Raza Qazilbash, D.R. for Appellant (in I.T.As. Nos. 5462/LB of 2003 and 1039/LB of 2004)..

Respondent(s) by: Sajid Ijaz Hotiana for Respondent (in I.T.As. Nos. 5462/LB of 2003 and 1039/LB of 2004)..

Law: Income Tax Ordinance (XXXI OF 1979)
Sections: 156

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2010 PTD 91 | 100 TAX 167