Law: Income Tax Ordinance, 2001

Section: 111,221,132(3)

Income Tax Ordinance (XLIX of 2001)---Ss. 221, 132(3) & 111---Rectification of mistake---Miscellaneous application---Appellate Tribunal had upheld the treatment meted out by the First Appellate Authority regarding deletion of additions made under S.111 of the Income Tax Ordinance, 2001 as the additions had been made in violation of the mandatory requirements of provisions of law under S.111(2) of the Income Tax Ordinance, 2001; and assessment framed by the Taxation Officer was annulled---Revenue contended that Appellate Tribunal had exceeded its jurisdiction as neither there was any ground of appeal requesting for annulment of the assessment nor the ground in that regard was framed by the taxpayer---Validity---Subsection (3) of S.132 of the Income Tax Ordinance, 2001 provided that where the appeal related to an assessment order, the Appellate Tribunal may, without prejudice to the powers specified in subsection (2) of S.132 of the Income Tax Ordinance, 2001, pass an order to affirm, modify or annul the assessment order; or remand the case to the Commissioner or the First Appellate Authority for making such enquiry or taking such action as the Appellate Tribunal may direct---Under subsection (4) of S.132 of the Income Tax Ordinance, 2001, Appellate Tribunal shall not increase the amount of any assessment or penalty or decrease the amount of any refund unless the taxpayer had been given a reasonable opportunity of showing cause against such increase or decrease, as the case may be---Deletion of additions had been upheld being made in violation of the mandatory provision of law i.e. S.111(2) of the Income Tax Ordinance, 2001, which could not be sustained in law---Assessment being illegal had rightly been annulled which obviously did not mean that the annulment of the order of the Taxation Officer restrained him from proceeding further from possible additions in relevant tax year as per law and rule keeping in view the provisions of S.111(2) of the Income Tax Ordinance, 2001 after affording reasonable opportunity of being heard to the taxpayer---Revenue did not pointed out any mistake apparent from record---Miscellaneous application filed by the Department was…

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