VS, 2009 PTD-INCOME-TAX-APPELLATE-TRIBUNAL-PAKISTAN 1701 (2009)

Income Tax---

----Identical Issues---Appeals---Setting aside of---Since the issues involved in the appeals were almost identical to the issues agitated in other appeals and appeals in those cases had already been remanded for de novo assessment---Order passed by the First Appellate Authority in the appeal were also directed to be vacated and the present appeals were also sent back to the assessing authority for fresh assessment.

Abdul Tahir Ansari, I.T.P. for Appellant.

Dr. Abdul Sattar Abbasi, D.R. for Respondent.

ORDER

Titled appeal in respect of tax year 2004-2005 have been directed at the instance of the taxpayer/Appellant, calling in question the impugned order dated 13-11-2006, passed by the learned C.I.T.(A), Hyderabad Zone, Hyderabad.

2. We have heard the learned representatives of both the parties and have also perused the impugned order of the learned C.I.T.(A) and the assessment order.

3. Since the issues involved in the present appeals are almost identical to the issues agitated in I.T.A. No.47 & 48/KB/2007 and I.T.A. No.17 & 18/KB/2007 (Tax year 2004-2005) and the fact that the appeals in those cases have already been remanded for 'de nove assessment, order passed by the learned C.I.T. (A) in the present appeals are also directed to be vacated, and the present appeals are also sent back to the assessing authority for fresh assessment.

C.M.A./80/Tax(Trib.)Order accordingly.