Law: Income Tax Ordinance, 2001

Section: 122(5A),120(1),210,2(13),211

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 122 (5A), 120(1), 210 & 2(13)---Amendment of assessment---Jurisdiction---Delegation of power---Original assessment was amended being erroneous and prejudicial to the interest of revenue---First Appellate Authority annulled the amended assessment passed under S.122(5A) of the Income Tax Ordinance, 2001 on legal point that assumption of jurisdiction by the Additional Commissioner was illegal---Revenue contended that at the time of passing the order, the Taxation Officer was holding jurisdiction through delegation of power under S.210 of the Income Tax Ordinance, 2001 by the Commissioner; and Taxation Officer was empowered to exercise jurisdiction under S.2(13) of the Income Tax Ordinance, 2001---Validity---Objection that the Commissioner could not delegate his authority to his subordinate was not correct for the reason that S. 211 of the Income Tax Ordinance, 2001 provided that the powers exercised by the Addl. Commissioner shall be deemed to be exercised by the Commissioner---When the Commissioner delegated powers to amend the assessment to the Addl. Commissioner; said powers would include the functions of the Commissioner i.e. scrutiny of the assessment, proper application of mind and then amending the Assessment Order---Order of First Appellate Authority annulling the amended assessment order passed under S.122 (5A) of the Income Tax Ordinance, 2001 on the legal point of jurisdiction, was not sustainable in law---Order was set aside and case was remanded to First Appellate Authority with the direction to decide the appeals of the taxpayer on other grounds taken as per memo of appeal by way of passing a speaking order. Pakistan Tobacco Company Ltd. Islamabad v. Addl. Commissioner (Unit-II), Taxation Officer, Large Tax Payers, Unit, Islamabad Writ Petition No.2412 of 2009 rel. ORDER NAZIR AHMAD, JUDICIAL MEMBER.---The above captioned departmental appeals pertaining to tax years 2004 to 2006 have been directed against the consolidated appellate order dated 9-12-2009 recorded by CIR(Appeals-II), RTO, Lahore, whereby the annulment of amended assessment framed under section 122(5A) of the Income Tax Ordinance, 2001…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492