Case Laws / Head Notes / Paras
A careful perusal of the data/reconciliation reveals the fact that the appellant has sufficiently reconciled the figures as declared in withholding tax statement filed under section 165 of the Ordinance and Annex H-l of the income tax return form, therefore, we are of the firm view that IRO has not properly appreciated the factual position of the case while it is quite strange that manually inducted figures by a taxpayer in the tax return forms have been treated and observed as concealment on the part of taxpayer who is a corporate entity. Looking to the evidence admittedly on record the learned CIR(A) ought to have disposed of the appeal himself on the merits of the case rather than recommend that it be placed before the IRO for reappraisal. Strictly on the merits of appellant’s cas...
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