Income Tax Appellate Tribunal
2006
THLN 1025
2006 PTD 2773
Laws Cited
Income Tax Ordinance, 1979
Sections
66,134

VS

Petitioner(s) by: Mian Ashiq Hussain for Appellant
Respondent(s) by: Anwar Ali Shah, D.R. for Respondent
Present: ZAFAR ALI THAHEEM, JUDICIAL MEMBER AND MAZHAR FAROOQ SHIRAZI, ACCOUNTANT MEMBER
ORDER

These five appeals filed by assessee, an individual, arise out of combined order passed by the learned Commissioner of Income Tax, Appeal Zone-V, Lahore, dated 25-7-2005, for the assessment years 1993-94 to 1997-98. Assessments framed for all the five assessment years under appeal were finalized under sections 62/138 of the repealed Income Tax Ordinance, 1979. Grounds of appeal filed by the appellant are common and these are listed as under:--The exercise of revisional power by respondent No.2 under section 66A of the repealed Ordinance to revise assessment order passed by the Deputy Commissioner of Income Tax, Circle-E-11, Zone-E, Karachi and edifice built thereon is unlawful- liable to be annulled.The duplicate assessment proceedings, while the original assessment order, dated 11-6-1996 in Circle-E-11, Zone-E, Karachi held the field, are liable to be annulled.The Hon'ble Tribunal annulled the duplicate assessment at Lahore under the same fact and circumstances in the case of co-owner...