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Income Tax Ordinance (XLIX of 2001)--- ----Ss. 221 & 121(1)---Rectification of mistakes---Scope---Best assessment---Application for re-calling of order---Taxpayer contended that ex parte order under S.121(1) of the Income Tax Ordinance, 2001 could only be passed where no return had been filed; and Appellate Tribunal while delivering decision had apparently lost sight of High Court Full Bench decision reported as 2013 PTD 837, on the issue and as such error of law had incurred which could be rectified by resorting to the provisions of S.221 of the Income Tax Ordinance, 2001---Validity---High Court, in the said Full Bench Judgment had held that "prior to the amendment brought about in Ss. 121 & 177(10), through Finance Act, 2010, S. 121(1)(d) did not apply to cases where return of total income had been filed and did not envisage a second assessment order"---Following the principle of consistency, applicant also deserved the same relief as accorded to other taxpayer---Order was modified by following the decision of the High Court and dismissed the departmental appeal for tax year 2008 and maintained the order passed by the First Appellate Authority. 2010 PTD (Trib.) 2602; 2009 PTD (Trib.) 30; I.T.A. No.697/LB of 2009 and M.A. No.123/LB of 2010 ref. 2013 PTD 837 and I.T.A. No.773-6/IB of 2012 rel. ORDER CH. ANWAAR-UL-HAQ (JUDICIAL MEMBER).---The titled miscellaneous application has been preferred at the instance of taxpayer seeking recall/rectification of Tribunal's order dated 3-2-2012, contained in I.T.A. No. 1226/LB/2010. 2. As per grounds filed, it is the applicant's contention that the learned Tribunal vide order dated 27-2-2012, has remanded the departmental appeal in the case of the taxpayer to the Taxation Officer for fresh adjudication. It is asserted in the grounds that the taxpayer filed his return of income and subsequent order passed under section 121(1) was rightly cancelled by the first appellate authority after relying upon the decision of Full Bench reported as 2010 PTD (Trib.) 2602. It is further asserted in the ground that while disposing the departmental the Tribunal has ignored its earlier orders cited as 2010 PTD (Trib.) 2602, 2009 PTD…

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