Appellate Tribunal Inland Revenue
2010
THLN 251
2010 PTD 1978
Laws Cited
Income Tax Ordinance (XLIX of 2001)
Sections
85, 80(2)(a), 92, 93, 122(9)

VS

Petitioner(s) by: Ghulam Nabi Sethar
Respondent(s) by: M. Ashraf
Present: Before Syed Jamil Raza Zaidi, Judicial Member and Mrs. Zareen Saleem Ansari, Accountant Member Saleem Ansari, Accountant Member
ORDER

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 ...