Appellate Tribunal Inland Revenue
2000
THLN 178
2000 PTD 3407
Laws Cited
Income Tax Ordinance (XXXI OF 1979)
Sections
56, 63, 64(3)

Income Tax Ordinance (XXXI OF 1979)

VS

56, 63, 64(3)

Petitioner(s) by: M. M. Akram
Respondent(s) by: Basharat Ullah Khan, D.R.
Present: Before Rasheed Ahmad Sheikh, Judicial Member
ORDER

These six appeals have been filed at the behest of the appellant to call in question legality of the impugned consolidated order passed by the A.A.C. Range, Sargodha, dated 28-5-1999.2. The facts in brief are that the assessee was brought in the tax net by way of issuance of notice under section 56 of the Ordinance for the years under appeal. Subsequently, statutory notices under section 61 were issued time and again as many as on six occasions but, none bothered to attend the proceedings. Consequently, ex parte assessments were formulated at net income of Rs.1,80,000, Rs.2,09,000, Rs.2,36,000, Rs.2,51,000, Rs.2,59,000 and Rs. 2,86,000 respectively.3. Feeling dissatisfied by the order of the Assessing Officer the appellant went in first appeal challenging the ex parte action as well as the quantum of income assessed but the learned A.A.C. confirmed the treatment meted out to the assessee on both the Courts. Hence, these further appeals are directed by the assessee.4. In the original gr...