Appellate Tribunal Inland Revenue
2010
THLN 244
2010 PTD 153 | 100 TAX 84
Laws Cited
Income Tax Ordinance (XLIX of 2001)
Sections
2, 59, 61, 62, 63, 161, 182, 205, 239, 2(65), 239(2), 59(A)

VS

Petitioner(s) by: Shoaib Ahmed Sheikh
Respondent(s) by: S.A. Masood Raza Qazilbash, D.R.
Present: Before Syed Nadeem Saqlain, Judicial Member and Mazhar Farooq Shirazi, Accountant Member

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 ...