Law: Income Tax Ordinance, 2001

Section: 170,171,169(3),169,120,115,170(4),R-71,

[Income Tax Ordinance (XLIX of 2001)].....Section. 170---Refund---Jurisdiction---Taxation Officer, while proceeding under' S.170 of the Income Tax Ordinance, 1979 embarked on an inquiry into the commercial status of the tax payer; and rejected the claim of refund by determining the commercial status of the taxpayer as supplier instead of manufacturer on the ground that it was mandatory to verify the claimed status of being a manufacturer by the taxpayer---Validity---Taxation Officer or Commissioner had no jurisdiction to probe an issue which had attained the status of an assessment order by operation of law under S.120 or 115 read with S.169(3) of the Income Tax Ordinance, 2001---Commissioner could neither disturb an assessment taken to have been made under S.120 of the Income Tax Ordinance, 2001 nor could he withhold/reject the refund on the basis of his opinion that such assessment was defective or needed amendment under the relevant provision of Income Tax Ordinance, 2001---Order of Taxation Officer determining the commercial status of the taxpayer as supplier in place of manufacturer, being without lawful authority was void---Appeal filed by the Department was dismissed and order of First Appellate Authority was upheld by the Appellate Tribunal. (2007) 96 Tax 108 (Trib.) (sic) and Rahmatullah and others v. Saleh Khan and others 2007 SCMR 729 rel. (b) Income Tax Ordinance (XLIX of 2001) S. 170---Refund---Procedure of refund, jurisdiction and limitations. (c) Income Tax Ordinance (XLIX of 2001) S.170---Refund---Void order---Limitation---Limitation cannot run against a void order. Rahmatullah and others v. Saleh Khan and others 2007 SCMR 729 rel. THIS ORDER PASSED BY: This appeal is filed by the department impugning order dated 16-10-2008 passed by the Commissioner (Appeals), Gujranwala (Camp at Faisalabad). 2. The taxpayer having status of individual filed tax return for the tax year 2005 declaring net income of Rs.4,90,000 and showing nature of business to be a manufacturing concern. The taxpayer filed an application for refund of Rs.7,24,644 on 16-3-2006. The Taxation Officer, while proceeding under section 170, embarked on an inquiry into the commercial…

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