Law: Income Tax Ordinance, 2001

Section: 122(5),122(9),221,177(4),155(5)

(a) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 221, 177(4) & 155(5)---Rectification of mistake---Revenue contended that High Court had issued directions for issuance of fresh notice with regard to selection of the case for audit under S.177(4) of the Income Tax Ordinance, 2001, whereas the Assessing Officer had amended the assessment under S.122(1) read with S.122(5) of the Income Tax Ordinance, 2001 on the basis of "definite information"; as such the Assessing Officer had not proceeded within the meanings of S.177(4) of the Income Tax Ordinance, 2001 and there was no need to issue fresh notice under S.177(4) of the Income Tax Ordinance, 2001; that Appellate Tribunal could not appreciate the exact nature of proceedings despite clear mention in the show-cause notice; and relied on the issuance of fresh notice under S.177(4) of the Income Tax Ordinance, 2001; that had the proceedings been conducted under S.177 of the Income Tax Ordinance, 2001 the directions of High Court would have become operative but quite contrary to that the Assessing Officer opted to directly proceed under S.122(5) of the Income Tax Ordinance, 2001 on the basis of definite information; and as such findings of Appellate Tribunal that High Court's decisions were not complied with were based on an omission which needed rectification---Validity---Issue raised that the amendment order passed under S.122(1) read with S.122(5) of the Income Tax Ordinance, 2001 was independent of the earlier proceedings initiated before the of High Court was not found to be correct from the facts of the case---Notices issued under S.122(9) of the Income Tax Ordinance, 2001 were on the basis of same facts and figures during the course of proceedings started after the notice issued under S.177(4) of the Income Tax Ordinance, 2001---Notice issued under S.122(9) of the Income Tax Ordinance, 2001 as on 23-6-2010, had stated that the directions of High Court had duly been complied with whereas the of High Court was delivered on 8-6-2009 i.e. after the issuance of said notice---Appellate Tribunal after considering and discussing in detail all the facts of the case had given its opinion on the issue---Revenue…

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