Law: Income Tax Ordinance, 1979

Section: 66A,62,65

Law: Income Tax Ordinance, 2001

Section: 122(5A),239

Income Tax Ordinance (XXXI OF 1979)----Ss. 66A, 62 & 65---Income Tax Ordinance (XLIX of 2001), Ss. 122(5A) & 239---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order---Limitation---Assessment was framed under S.62 of the Income Tax Ordinance, 1979 on 28-6-2005---Taxation Officer found that assessment was erroneous and prejudicial to the interest of revenue---Taxation Officer in order to resort to suitable remedial action to retrieve a loss of revenue invoked authority under S. 66A of the Income Tax Ordinance, 1979 read with S.239 of the Income Tax Ordinance, 2001 and issued notice on 22-06-2010 despite the fact that limitation provided under the law had already expired---Validity---Section 66A of the Income Tax Ordinance, 1979 specifically provided time limits of four years for amending the order passed by Assessing Officer considered to be erroneous in so far as prejudicial to the interest of revenue by using the word "shall" making limitation mandatory---Admittedly, original order under S.62 of the Income Tax Ordinance, 1979 had been passed by the Deputy Commissioner of Income Tax on 28-06-2005, while the order under S.66A of the Income Tax Ordinance, 1979 had been passed on 21-9-2010, by invoking S.66A of the Income Tax Ordinance, 1979 which had become barred by time on 28-6-2009 and notice under S. 66A of the Income Tax Ordinance, 1979 had been issued on 22-6-2010---Order being passed after the time period provided under the mandatory provisions of law was without any jurisdiction and was cancelled by the Appellate Tribunal. 2009 SCMR 1279 = 2009 PTD 1392 distinguished. ORDER The appellant through this appeal has objected against the order dated 21-9-2010 passed by the Additional Commissioner under section 66A of the repealed Ordinance, 1979 on the following grounds:-- "(2) That the learned ACIR-E erred to pass an order under appeal after expiry of time limit provided in section 66A of the Income Tax Ordinance, 1979. (3) That the learned ACIR-E failed to appreciate the honourable SC in judgment cited as (2009) 100 Tax (SC Pak) has only made observation with respect to continuation of repealed section 239(1) of the…

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