Law: Income Tax Ordinance, 1979

Section: 131,156(1)

(a) Income Tax Ordinance (XXXI of 1979)--- ----S. 133---Reference to High Court---Question of law, reframing and resettling of---Jurisdiction of High Court---Scope---High Court could reframe and resettle such question. Commissioner of Income-Tax Company's II, Karachi v. Messrs National Food Laboratories 1992 PTD 570; Ch. Haq Nawaz Chohan v. Ch. Tariq Azam and 43 others 1994 CLC 1530; Commissioner of Income Tax v. Metal Forming Ltd. 2009 PTD 75 and Messrs American Express Bank Ltd. Karachi Commissioner of Income Tax, Companies-I, Karachi 2009 PTD 1791 rel. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 156(1)---Expression "mistake apparent on record" as used in S.156(1) of Income Tax Ordinance, 1979---Scope---Error of fact or law, if having nexus with rights of parties, would not be a mistake apparent on record---Principles. The expression "mistake apparent on record" as used in section 156(1) of the Income Tax Ordinance, 1979 means that error or mistake is so manifest and clear, which if permitted to remain on record may have material affect on the case. Whereas an error of fact or law, which has direct nexus with the question of determination of rights of parties, affecting their substantial rights or causing prejudice to their interest is not a mistake apparent on the record to be rectified under section 156 of the Income Tax Ordinance, 1979. (c) Income Tax Ordinance (XXXI of 1979)---Ss. 131, 133, 134 & 156---Reference to High Court---Order of Tribunal directing appellant to refile appeal under S. 134 of Income Tax Ordinance, 2001 instead of under S. 131 thereof---Refiling of appeal under S.131 of Income Tax Ordinance, 2001 instead of S.134 thereof---Respondent's application under S. 156 for recalling order whereby appellant was directed to refile appeal under S. 134 thereof---Acceptance of such application and dismissal of appeal by Tribunal---Validity---Tribunal could not rectify its order of refiling of appeal, which could be examined by next higher authority---Tribunal while passing impugned order had re-assessed the matter and formed an opinion different from its earlier order---Tribunal was not justified to recall its order of refiling appeal,…

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