Law: Income Tax Ordinance, 2001

Section: 221,177(4),122(1),122(5),122(9)

[Income Tax Ordinance (XLIX of 2001)]........Sections 221, 177(4), 122(1) read with 122(5), 122(9),,. Mistake,, Rectification,, Amendment,.. Assessment,, 'Definite Information',, Audit,, Show-cause Notice,, First issue was that the amendment order passed under Section 122(1) read with section 122(5), Ordinance, was independent of the earlier proceedings initiated before the of High Court was not found to be correct from the facts of the case,, The notices issued under Section 122(9) of the Ordinance are on the basis of same facts and figures during the course of proceedings started after the notice issued under Section 177(4) by the Taxation Officer, further in the first paragraph of his notice issued under Section 122(9), Ordinance, it had been stated by the taxation officer that the requirement of the Lahore High Court had duly been fulfilled vide Commissioner (Audit), RTO, Rawalpindi letter No. CIR/Audit/J-3(12)/2009/1643 dated 16/03/20009 whereas the said was delivered by the High Court on 08/06/2009 i.e. after the issuance of said notice,. In any case the Tribunal after considering and discussing in detail all the facts of the case had given its opinion on the issue as per its order dated 02/07/2011,.. The learned DR had failed to point out any mistake floating on the surface of the record or the order of the Tribunal requiring rectification under Section 221 of the Ordinance,, The other issue was regarding difference of opinions of two learned Members of the same bench upon 'Definite Information', the plea of the department was not sustainable because learned Accountant Member agreed with the learned Judicial Member in first paragraph of his finding, moreover, this issue as to whether the OGRA formula is a definite information or not now stands resolved against the department and in favour of the tax-payer by the decision of the third member of ATIR vide order referred supra, the same issue also stood decided in favour of tax-payer by the Lahore High Court vide its s referred supra,.. Departmental Miscellaneous Applications were rejected. (b) Words & meanings,,. "Definition information", meanings of,, Cases of M/s. Shaheen CNG Station, Rawalpindi etc.…

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