This appeal is filed by the Department against the order of CIT(A) dated 15-7-2009 for the tax year 2009 on the following grounds of appeal:-
"(2) That the relief allowed on issue of AOP by the learned C.I.T. (Appeals) is against the provisions of sections 85 and 80 (2) of the Income Tax Ordinance, 2001.
(3) Thus the learned C.I.T. (Appeals) has ignored the provisions of sections 85 and 80(2)(a) of the Income Tax Ordinance, 2001 as discussed in detail in the order of the Taxation Officer, while allowing relief on issue of A.O.P.
(4) That the learned CIT (Appeals) was not justified to hold status of taxpayer as an individual when the taxpayer was treated as AOP after considering section 85, facts are discussed in detail at pages Nos.4, 5, 9 and 10 of the Taxation Officer.
(5) That the learned C.I.T. (Appeals) had ignored the facts that taxpayer had been confronted through notice under section 122(9) of the Income Tax Ordinance, 2001 on issue of Associates and Association of Persons ...
PRESENT:
Before Syed Jamil Raza Zaidi, Judicial Member and Mrs. Zareen Saleem Ansari, Accountant Member Saleem Ansari, Accountant Member
Petitioner(s) by: Ghulam Nabi Sethar.
Respondent(s) by: M. Ashraf.
Law: Income Tax Ordinance (XLIX of 2001)
Sections: 85, 80(2)(a), 92, 93, 122(9)
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 1978