Law: Income Tax Ordinance, 2001

Section: 120205,221(1),120

[Income Tax Ordinance (XLIX of 2001)]...... Sections 205, 221(1), 120,, Clause (2) of Part-III of the Second Schedule,, Salary,.. Rectification of mistake,, Notice,.. Reduction in tax liability, disallowed,, Appeal before learned CIR(A), which failed hence the instant appeal,, Contention of the tax-payer was that there was no justification for adding House Rent Allowance in the salary and disallowing 75% reduction in tax liability as the appellant under the law was fully justified and had always been allowed these reductions in the previous assessment years and deemed order under Section 120 can be amended but cannot be rectified under the law, in this regard he referred the decision of the Honourable Supreme Court of Pakistan reported as (1992) 65 Tax 257 (S.C. Pak),, It was also contended that essential condition for exercise of power of rectification is that the mistake should be appearing on the face of record, which may be seen floating on the surface and does not require investigation or further evidence, the mistake should be so obvious that it may immediately strike on the face of it and where the authority exercising power regarding mistake enters into the controversy, investigation into the matter; reassess the evidence or takes into consideration additional evidence and on that basis interprets the provisions of law and forms an opinion different from the order then it will not amount to rectification, appellant is working as a full time Associate Professor and has also be assigned the duties of principal as acting Principal of College, issue of exemption in the salary of the researcher educationist etc. has already been decided in favour of the tax-payer in many cases, Assessing officer who has passed the instant order in the present case, in on other case which is of Ch. Muzaffar Ali Principal Islamabad Model College for Boys, G-6/2, Islamabad has also given the similar treatment but appeal in that case has been decided in favour of the tax-payer by the learned CIR (A) by annulling the order,... In the similar circumstances as are in the present case, it has been held in a case referred supra that the word "Full time" has not been defined in the…

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