ORDER SHEET
I. T. R. A. No.214 of 2009.
Date Order with signature of Judge
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For Katcha Peshi.
24.12.2009.
Mr.Jawaid Farooqui, Advocate for Applicant.
Dr.Amjad Hussain Bukhari, Advocate for Respondent.
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The only dispute in this matter is with regard to the issuance of notice by the Assessing Officer to the assessee in respect of addition under section 13 which ought to have been made under section 22/30 of the Income Tax Ordinance, 1979. The grievance of the Respondent is that had it been given notice under appropriate section of the Ordinance, it would have made proper representation before the Assessing Officer. Such fact is apparently not disputed by the counsel for the Applicant. Both the counsel agree that the impugned order may be set aside and the matter may be remanded to the Assessing Officer for reframing the assessment order of the Petitioner for the assessment year 1994-1995 which appears to be the relevant period in question. The Assessing Officer will issue proper notice to the Respondent for making of addition of the proposed sum and after hearing the assessee pass the order in accordance with the law. This Income Tax Reference Application in the above terms stands disposed of.
JUDGE
JUDGE