2010 PTD 2139

Versus Shahid-ul-Hassan , Shoaib Ahmed Sheikh

Citation2010 PTD 2139

CourtINLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

ORDER

1. The Department through this appeal has objected to the impugned order of learned CIT(Appeals), dated 24-12-2008 on the following grounds:

2. "That the learned Commissioner of Income Tax (Appeals-II), RTO, Lahore was not justified to direct the Taxation Officer to issue refund voucher"

3. We have heard the learned representatives from both the sides and have also perused the above referred order of the learned CIT(A) and the order passed by the Taxation Officer under section 170(4) of the Income Tax Ordinance, 2001. We have found that the learned CIT(A) has directed the Taxation Officer to issue refund voucher for the year under review as the Taxation Officer has not issued the same in accordance with the law. The learned CIT(A) referred the decision of higher courts report as PLD 1969 Kar. 68 and the decision of this Tribunal, dated 8-8-2008 in I.T.A. No.576/LB of 2008 Tax year, 2003), I.T.A. No.577/LB/08 (Tax year, 2004) and I.T.A. No.578/LB of 2008 (Tax year 2005).

4. In view of these facts and the legal position, we find no warrant for interference in the impugned order of the learned CIT(Appeals), which is upheld and the appeal filed by the department is dismissed.

5. C.M.A./121/Tax(Trib.) Appeal dismissed.