Law: Income Tax Ordinance, 2001

Section: 221,133

[Income Tax Ordinance, 2001 (XLIX of 2001)]........Sections 221 & 133 - Rectification of mistakes - Reference to High Court - Deptt. moved application seeking rectification of error which was declined by CIT(A) - Tribunal dismissed appeal - Validity - While defining scope of rectification, Supreme Court has held that mistake should be apparent from record, floating on surface and may not require any investigation or further evidence - Held yes - Whether scope of rectification is limited to extent of rectification of error apparent from record, hence provision of section 133 cannot be invoked as alternative or substitute of appeal, revision or review - Held yes. We do not find any error or illegality in the order passed by the CIT (Appeals), while rejecting the rectification application moved by the applicant, whereas the Tribunal has rightly concurred with such findings, which otherwise depicts correct legal position. The Hon"ble Supreme Court of Pakistan, in the case of M/s. National Foods v. CIT reported as (1992) 65 Tax 257 1992 SCMR 687=1992 PTD 570 while defining the scope of rectification, has held that a mistake should be apparent from record, floating on surface and may not require any investigation or further evidence. It has been further held that a mistake which is sought to be rectified must be so obvious and apparent from record that it may immediately strike on the face of it. It may not be something which may be established by a long drawn process of reasoning on issues on which there could be conceivably two views or opinions. We may further observe that the scope of rectification is limited to the extent of rectification of an "error apparent from record" hence the said provision cannot be invoked as an alternate or substitute of an appeal, revision or review. Cases referred to: (1959) PLD 45 (SCP); 1964 PLD 40 (SCP) and M/s National Foods vs. CIT (1992) 65 Tax 257. ORDER [The Order was passed by Aqeel Ahmed Abbasi, J.] - Through instant reference application, following questions have been proposed by the applicant, which according to learned counsel for the applicant arises from the impugned order passed by the Income Tax Appellate…

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