Law: Income Tax Ordinance, 2001

Section: 221

Income Tax Ordinance, 2001 (XLIX of 2001) - Section 221 - Rectification of mistakes - Calling of DR and Assessing Officer by F.T.O. in contempt-Expunction of certain paragraphs in Tribunal's Order dated 22-03-2011 - Prayer for - whether first set of tax payer's appeals were accepted on legal ground that return revised before substitution of sub-section (6) of Section 114 of Income Tax Ordinance, 2001 had attained status of amended assessment order- Held yes. Whether if application by Department is allowed it shall not affect main decision on merits-Held yes-Whether second set of appeals were not pressed as mistake therefore, same were rectified u/s 221 of Ordinance and paragraphs No. 7, 8, & 9 were expunged as it had not been challenged before President -Held yes. Perusal of the order dated 22-03-2001, in ITA No. 75 & 76/LB/2010 and 1007 & 1008/LB/2010, shows that first set of tax payer's appeal were accepted on legal ground that returns revised before substitution of subsection 6 of section 114 of Income Tax Ordinance, 2001, had attained the status of amended assessment order. The Show Cause Notices, therefore, were held against the law. We agree with the submissions by Mr. Muhammad Imran Rashid, Advocate High Court, that the application by department, if allowed shall not affect the main decision on merits. Examination of orders contained in Paragraphs No. 7, 8, 9 reveals that it has no direct bearing on merits of the case. therefore, these remarks at the most could be taken as "obiter dicta" in the . Particularly in presence of Mr. Imran Rashid's statement that later set of appeals were not pressed by him after getting relief in first set of appeals. Because, second set of appeal was not withdrawn by the appellant taxpayer, therefore, legal position of Commissioner's (Appeals) orders, under these appeals were, discussed in this paragraphs. Be that at it may, without going into the controversy that department had argued on FTO's jurisdiction or not? We treat the statement of Mr. Imran Rashid, Advocate High Court, that second set of appeals were not pressed, as mistake and are inclined to rectify the same under section 221 of the Income Tax…

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