Law: Income Tax Ordinance, 2001

Section: 122,132,133,221

Law: Income Tax Ordinance, 2001

Section: 122,132,133,221

Income Tax Ordinance, 2001 (XLIX of 2001) - Sections 122, 132, 133, & 221 - Rectification of mistakes - Dismissal of appeal by Tribunal against order of CIR(A) - Rectification application and another application on different grounds also dismissed - reference application - Maintainability - Whether Commissioner (Appeals) or Appellate Tribunal is empowered to rectify any mistake apparent from record on its own motion or if brought to its notice by taxpayer or Commissioner - Held yes - Whether collective reading of provisions of Section 133 & 221 unequivocally spell out that Reference Application, u/s 133, can be filed only against order passed u/s 132 of ordinance - Held yes - Whether if no change/rectification is made in order u/s 132, order passed under section 221 shall stand alone and independent, against which, reference application is not allowed - Held yes - Whether parameters provided for exercise of jurisdiction u/s 133 by High Court, shall apply with full force i.e. any question of law arises out of changed order, reference application shall be maintainable - Held yes - Whether since Appellate Tribunal has refused to rectify order u/s 132, therefore, this reference application proposing questions from order u/s 221 is not entertainable, hence, High Court declined to exercise jurisdiction u/s 133 - Held Yes. Jurisdiction under section 221 of the Ordinance is independent. Commissioner, Commissioner (Appeals) or Appellate Tribunal is empowered to rectify any mistake apparent from record on its own motion or if brought to its notice by taxpayer or Commissioner. Collective reading of the provisions (reproduced and discussed above) unequivocally spell out that Reference Application, under section 133, can be filed only against an order passed under section, 132 of the Ordinance, As per principles laid down in Messrs Hong Kong Chinese Restaurant Case (supra); on exercise of jurisdiction under section 122, if the order under section 132 is rectified in a way that the consequent change affects rights of either Commissioner or Taxpayer, then Reference Application can be filed. The doctrine of merger shall apply i.e., the order under section 221 of the…

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