THIS JUDGMENT DELIVERED BY:

ASIM HAFEEZ, JUSTICE:---In this Tax Reference, inter-alia, following question is pressed and argued before us which is asserted to have arisen out of order dated 19.12.2011 passed by Appellate Tribunal Inland Revenue, Lahore Bench, Lahore, ("Appellate Tribunal")(i) "Whether on the facts and in the circumstances of the case, the ATIR was justified to declare the order passed u/s 121 read with 177(10) not maintainable without considering the fact that the taxpayer failed to provide any record/document required to verify that the declared version is in conformity with the provisions of Seventh Schedule to the I.T.O., 2001 or not?"2. Question proposed is regarding jurisdiction of taxation officer to pass order under Section 121 of the Income Tax Ordinance, 2001 ("Ordinance of 2001") during audit proceedings. Admittedly, the impugned order under section 121(1 )(d) was passed on 18.03.2010 and sub-section (10) of Section 177 of the Ordinance of 2001 was inserted in the Statute Book w.e.f. 1s...