Law: Income Tax Ordinance, 2001

Section: 114,116,122C,172,218,221

Law: Income Tax Ordinance, 2001

Section: 114,116,122C,172,218,221

Law: General Clauses Act, 1897

Section: 24A

ORDER The Order was passed by Muhammad Riaz, Accountant Member:- These Miscellaneous Applications for Rectification have been filed by the taxpayer against the Tribunal order ITA No. 428, 423,430 and 430/IB/2013 dated 28-5-2014 for the tax years 2007, 2008, 2009 and 2010 on the following grounds:- l) That the Honourable appellate Tribunal (ATPR) is misconceived regarding any Business Viz, Jewellery in Pakistan & deposit from said source by the applicant. This has never been declared by the applicant. This has never been detected by both the authorities below; hence the order is liable to be recalled on this score. 2) That infirmities committed in the order passed by the learned DClR are not curable, hence remand back of the order ibid is tantamount to provide an opportunity to the revenue to cure it hence not tenable in the eyes of law. Reliance is placed on judgment reported as on (2012 SCMR 1234) (2007) 95 Tax 35 (H. Lah.) 3) That the DCIR issued multiple years notices u/s 114 and 116 on the same date on the bases of assumption of jurisdiction and statutory provisions have been ignored too, it remained un-attendant at the end of Tribunal at the time of passing the order hence not tenable in the eyes of law and legally this is not curable fault, the case is liable to be cancelled not remand back case. 4) That the ex-parte order in the absence of ignorance of section 218 which is again not curable, where basic order is without lawful authority then the resultant superstructure is bound to fall on the ground automatically, this fault is not curable in the eyes of law. Reliance is on (PLD 1958 SC 104). 5) That no agent u/s 172 of the Ordinance has been appointed hence the whole proceedings are illegal and void ab-initio. Reliance is placed on judgment reported as (2007) 96 Tax 119. 6) That this mistake at the end of learned Division bench of ATIR at the time of passing the order is against the settled principle of consistency, on the same issues learned Judicial Member of this bench in another case accepted the version of the Appellant on the same grounds (2007) 96 Tax 119 (Trib.)=(2007 PTD 1740) hence this mistake is liable to be rectifiable. 7) That the…

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