Income-tax Appellate Tribunal Pakistan
2004
THLN 241
2004 PTD 2827
Laws Cited
Income Tax Ordinance, 1979
Sections
12,53(3)(B),66A,156

VS

Petitioner(s) by:
Respondent(s) by:
Present: KHALID WAHEED AHMAD, JUDICIAL MEMBER AND MAZHAR FAROOQ SHIRAZI, ACCOUNTANT MEMBER
ORDER

THIS ORDER PASSED BY: KHALID WAHEED AHMAD, JUDICIAL MEMBER:----------This is an appeal by the assessee against the order of the learned IAC, Range-I, Zone-A, Lahore under section 66A for the assessment year, 1996-97. It was agitated by the AR that order under section 66A by the IAC concerned, dated 17-1-2001 was bad in law and against the facts of the case and that it was without assumption of lawful jurisdiction. Similarly, the cancellation of assessment under section 66A was in excess of lawful jurisdiction and that order for cancellation of assessment should have been restricted to the extent of claim of expenses under heads Charity and Donation only and that directions should have been issued for modification of assessment under subsection 3 of section 59. It was prayed that the order of the IAC under section 66A should be vacated and that of the Assessing officer should be restored.Brief and relevant facts of the case leading to this appeal are that the learned IAC, Range-I, Zone-...