Law: Income Tax Ordinance, 2001

Section: 122,122(5A)

Income Tax Ordinance, 2001 (XLIX of 2001) - Section 122(5A) - Amendment of assessments - Return filed by assessee taken to be assessment orders in terms of Section - 120(1) - Original assessment found to be erroneous in so far prejudicial to interest of revenue and hence amended by Additional Commissioner CIR(A) annulled assessment in appeal on legal point that assumption of jurisdiction by Additional Commissioner was illegal - Appeal by department - Whether issue under consideration already stands resolved in favour of department wherein ratio settled by Islamabad High Court, therefore, order of CIR(A) annulling amended assessment order passed u/s 122(5A) on legal point of jurisdiction is not sustainable under law, and there is no other alternative but to set aside impugned order and remand case back to CIR(A) with direction to decide appeals of taxpayer on other grounds taken as per memo of appeal by way of passing speaking order - Held yes. The assertions made by learned DR are forceful being supported by plausible reasons. Further more, the issue under consideration already stands resolved in favour of the department by the Honourable Islamabad High Court in Writ Petition No.2412/2009 dated 23-05-2012 in the case of Pakistan Tobacco Company Ltd. Islamabad v. Addl. Commissioner (Unit-II), Taxation Officer, Large Tax Payers Unit, Islamabad, wherein it has been held as under:- 10. "As far as delegation of powers is concerned, sub sections (1) and (1A) of section 210 ibid, being relevant are reproduced herein below:- "210. Delegation- (1) The Commissioner [subject to sub-section (1A),] may, by an order in writing, delegate to any Officer of Inland Revenue, subordinate to the Commissioner] all or any of the powers or function conferred upon or assigned to the Commissioner under this Ordinance, other than the power of deletion. (IA) The Commissioner shall not delegate the powers of amendment of assessment contained in sub-section (SA) of section 122 to [an officer of Inland Revenue below the rank of Additional Commissioner Inland Revenue.]" Sub section (1A) of section 210, is to be read with section 122(5A) of the Ordinance. The power of amendment is provided in…

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