THIS ORDER PASSED BY:SYED NADEEM SAQLAIN, JUDICIAL MEMBER.-The taxpayer/appellant has come up in appeal assailing the impugned order dated 23-4-2008, passed under sections 1611205 of Income Tax Ordinance; 2001 (hereinafter called the Ordinance) by the learned C.I.T.(A), Gujranwala (camp at Faisalabad). Similarly, appeals under section 182 of the Ordinance have also been filed for the tax years 2006 and 2007 against the above said impugned order.2. The appellant has taken up a number of grounds, whereby the impugned order has been challenged on the basis of legal premises as well as factual aspects. However, during the proceedings the taxpayer filed misc. applications with the request that additional grounds may also be considered since the same go to the roots of the case. The aforesaid misc. applications were accepted and the legal grounds urged by the taxpayer were formed part of the appeal proceedings.3. As per facts narrated in the impugned order, the taxpayer is a company limited ...
PRESENT:
Before Syed Nadeem Saqlain, Judicial Member and Mazhar Farooq Shirazi, Accountant Member
Petitioner(s) by: Shoaib Ahmed Sheikh.
Respondent(s) by: S.A. Masood Raza Qazilbash, D.R..
Law: Income Tax Ordinance (XLIX of 2001)
Sections: 2, 59, 61, 62, 63, 161, 182, 205, 239, 2(65), 239(2), 59(A)
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 153 | 100 TAX 84