Law: Income Tax Ordinance, 2001

Section: 120,122(9),122(5A),210

Law: Law Reforms Ordinance, 1972

Section: 3

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 120, 122(9), 122(5-A) & 210---Constitution of Pakistan, Art.199---Law Reforms Ordinance (XII of 1972), S. 3---Intra-court appeal---Assessment order, amendment of---Issuance of show-cause notice by Additional Commissioner under S. 122(9) read with S.122(5-A) of Income Tax Ordinance, 2001---Taxpayer's plea was that his return filed for relevant year was deemed as assessment order passed by Commissioner under S. 120 of Income Tax Ordinance, 2001, thus, neither Additional Commissioner was competent to issue impugned notice nor could Commissioner delegate his powers of amendment of assessment order to Additional Commissioner---Dismissal of constitutional petition by High Court---Validity---Return of income tax deemed to be an assessment order by fiction of law could be amended under S. 122(5A) of Income Tax Ordinance, 2001 by Commissioner---Commissioner could delegate his powers under S. 122(5A) of the Ordinance to an officer not below the rank of Additional Commissioner, to whom same had been validly delegated for being supervisory and administrative powers in nature---Additional Commissioner in exercise of his such delegated powers could correct an assessment, if found same to be prejudicial to interest of Revenue---Additional Commissioner was competent to issue impugned notice and decide taxpayer's objections raised in his reply including question of limitation---Taxpayer having an adequate remedy under the Ordinance, proceedings against taxpayer had been initiated on basis of impugned notice, thus, intra-court appeal was not competent under S. 3(2) of Law Reforms Ordinance, 1972---Intra-court Appeal was dismissed in circumstances. 2003 PTD 734; 2009 PTD 23; 1971 PTD 1; 1999 PTD 1892; 1994 SCMR 2232; 2002 PTD 679; 1998 PTD 2012; 1981 PTD 169; 2006 PTD 2445; 2009 SCMR 1279; 2010 PTD 1506; 2012 SCMR 1151; 1983 CLC 1352; PLD 1983 Lah. 167; PLD 1968 Lah. 1455; 1990 CLC 1693; 1980 SCMR 720; 1990 CLC 1086; Messrs Ocean Pakistan Ltd. v. Federal Board of Revenue, Islamabad and others Writ Petition No.2959 of 2011 and PLD 1984 SC 344 ref. JUDGMENT NOOR-UL-HAQ N. QURESHI, J.---Since all the above captioned Intra Court…

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