Law: Income Tax Ordinance, 1979

Section: 156,66A,13(1)(aa)

Income Tax Ordinance (XXXI of 1979)---Ss. 156, 66A & 13(1)(aa)---Rectification of mistake---Scope---Revenue contended that addition was deleted on the ground that same was made without obtaining approval of the Inspecting Additional Commissioner; and since the order under S. 66A of the Income Tax Ordinance, 1979 was passed by the Additional Commissioner Income Tax himself, the approval of higher authority was not required---Validity---Department was seeking rectification of the order on the pleas, which already stood answered by the Appellate Tribunal and Department failed to point any mistake apparent on record, which could be rectified---Scope of rectification was very limited and only those mistakes could be rectified, which were detectable by mere reading of the order without any investigation of new evidence supported by new set of arguments---As no glaring mistake was apparent from the surface of the order, the same did not need rectification and the request made by the department was rejected by the Appellate Tribunal. 1988 PTD 612 ref. 2008 PTD 253 and 2007 PTD 967 rel. ORDER NAZIR AHMAD (JUDICIAL MEMBER).---Through the titled miscellaneous application, the department/applicant seeks rectification of ATIR order dated 7-11-2009 recorded in its appeal bearing I.T.A. No.415/LB/2008. 2. Learned DR appearing on behalf of the department/applicant has vehemently argued that the ATIR order supra due to suffering certain infirmities needs rectification. She has elaborated her view point by maintaining that addition under section 13(1)(aa) was deleted by this Tribunal on the ground that the same was made without obtaining approval of the IAC provided under section 30 of the Income Tax Ordinance, 1979 (hereinafter called the repealed Ordinance). She has stressed that since the order under section 66A of the repealed Ordinance was passed by the Additional Commissioner Income Tax himself, therefore, approval of the higher authority was not required. On this point, she seeks rectification of the ATIR order supra. 3. On the other hand, the learned AR appearing on behalf of the Revenue prays for rejection of the instant miscellaneous application by arguing that the…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492