UNITED SALES (PRIVATE) LTD., KARACHI versus COMMISSIONER OF INLAND REVENUE, LEGAL DIVISION, KARACHI
The appellants / taxpayers who amended section 122 (5A), 129 and 131 amendment orders alleged that the Commissioner Inland Revenue (Appeal) was legally required to remand the case reviewing officer for re-decision. Not authorized because it has the power to set aside / remand for this case out of 5 129 of the Income Tax Ordinance 2001, a representative of the department believed that the taxation officer had obtained the income head from other services. Under the retail price and rental purchase difference was correctly estimated and there was no justification for directing. In order to allow deductions for bad debts, the lawyer for taxpayers believed that the taxation officer had dealt with the income of the tax on the purchase of rent obtained from other sources without justification and that the appellant / There can be no revenue declared by the taxpayer's business activity. Income from other sources is treated as income from the purchase of rent for the previous year as well as for the subsequent year and it was claimed that the appellant. Maintained accounts on similar counts as were valid in previous years as well as in subsequent years once similar case was adjusted in previous and similar cases. In subsequent years and the department did not aggravate the matter in appeal, for years, the deferred approval of the matter could not be obtained, there was no justification for directing the matter to be reconsidered. Source Commissioner of Inland Revenue (Appeals)
