2001 PLP 1030 (PTD)

Siraj Haq Memon for Respondent. SAIYED SAEED ASHHAD, J.‑‑‑This Income‑tax appeal has been filed on behalf of the department wherein the following question of law has been framed for seeking the opinion of this Court. "Whether on the facts and circumstances of the case C.B.R. Circular No. 14 of 1993 is applicable on the export rebates received on the exports made prior to financial year 1991‑

92. Whether on the facts and circumstances of the case C.B.R. Circular No. 14 of 1993 is applicable on the export receipts, which are not subjected to withholding tax under section 50(5A) and exports not covered under section 80 CC." Mr. Sirajul Haq Memon, learned counsel for the respondent submitted that the question of law framed by the department and reference to this Court for opinion stands decided by Circular No. 14 of 1993, dated 19‑8‑1993, issued by the Central Board of Revenue. A photocopy of the aforesaid Circular has been produced before us and our attention has been drawn to para. 4 of the Circular. It will be appropriate to reproduce it as under: "Duty drawbacks (i.e. customs rebates compensatory rebate, export exchange difference, etc.) in respect of export already subjected to withholding tax under section 50(5A) shall not be considered as additional receipts. The amount of such duty drawbacks shall be deemed to have been covered, for tax purposes, under presumptive tax regime under section 80 CC." A bare perusal of para. 4 of the Circular is sufficient to hold that an assessee cannot be charged to tax under section 80 CC once it establishes that the consignment exported has already been subjected to withholding tax. The question as to whether the respondent had been subjected to withholding tax on its exportable consignment is established from the order, dated 24‑9‑1998 of the Income‑tax Appellate Tribunal in I.T.A. No. 977/KB of 1995‑96 and other appeals. The relevant portion dealing with the aforesaid issue is contained in the third paragraph on page 1 of the Tribunal's order, which is as under:‑‑‑ "The next objection is that the C.I.T.(A) erred in maintaining addition in income of Rs. 99,12,854 under section 80 CC(4) of the Income Tax Ordinance, 1979 Mr. Shabbar Zaidi has submitted that the point in issue already stands decided in favour of assessee by the Tribunal vide judgment reported as 75 Tax 223 (Trib.). The learned D.R. has not denied the above fact. The add on, therefore, stands deleted. The appeal is allowed as above." In view of the above facts and circumstances this appeal is without any merit and does not require consideration. It stands dismissed in limine. M.B.A./C‑18/K Appeal dismissed.