INCOME TAX APPELLATE TRIBUNAL
2002
THLN 722
2002 PTD 560 | (2002) 85 TAX 82
Laws Cited
Income Tax Ordinance, 1979
Sections
63,SecondSched

VS

Petitioner(s) by: Abdul Waheed, I.T.P. for Appellant.
Respondent(s) by: Muhammad Umar Farooq, D.R. for Respondent
Present: JAVED IQBAL, JUDICIAL MEMBER ANDMUHAMMAD AKHTAR NAZAR MIAN, ACCOUNTANT MEMBER
ORDER

MUHAMMAD AKHTAR NAZAR MIAN (ACCOUNTANT MEMBER).---The appellant in this case is a salaried person and is aggrieved against the order of the CIT(A), dated 22-1-1995 whereunder he confirmed the assessment made by the DCIT at total income of Rs.304,016 against declared income of Rs.94,560.2. Both the learned representatives have been heard and the orders of the authorities below perused.3. The facts so far as relevant to this appeal are that the case of the appellant is said to have been selected for audit through Random Ballot but in spite of service of statutory notices none had attended to pursue the matter before the DCIT. The DCIT made the assessment as under:---Income declared Rs. 94,560Add: Utilities claimed at Rs.9,456 forlack of evidences. Rs. 9,456Addition as discussed above. Rs. 200,000Total Income:-- Rs.304,0164. The lump sum addition was made by the DCIT with the following observations:-- ."This show-cause notice was also not complied with, therefore, ex parte assessment is f...