Law: Income Tax Ordinance, 2001

Section: 221

[Income Tax Ordinance (XLIX of 2001)].......Section 221,,.. Mistake,, Miscellaneous Application,, Rectification,, Show-cause Notice,.. Notice was not served in ITA No. 431/IB/2012,.. Case was also not fixed for on the prescribed date even the order sheet as well as cause list of the said date did not find mention of fixation,, Mistake crept in Tribunal's order was that revised return was filed after passing of the order under Section 122(4) while the order of the DCIR itself finds mention for the revising of the return and order was amended under Section 122(4),... In revised return electricity bill was duly declared as expense amount to Rs. 1333,288/- after excluding the tax which was the same figure as added by the DCIT including the tax,, This declaration had been made after excluding of taxes because taxpayer had to claim the tax credit,, DCIT took the figure of income from revised return but added electricity bill again despite the tax-payer had already declared the figure of electricity bills which was clear cut duplication,, Learned Tribunal was of the view that DCIT had made the tax-payer victim of double jeopardy, sales declared as Rs. 2,305,773/- was still on low side and in order to meet the ends of justice the learned Tribunal increased sales figure from Rs. 2,305,773/- to Rs. 4,000,000/-,, Expenses of the electricity after exclusion of taxes had already been declared in the revised return which will not be added again, so the income was ordered to be computed accordingly,,. Miscellaneous Application was accepted and ATIR'S order in ITA No. 431/IB/2012 for the tax year 2006 was modified accordingly,.. JUDGMENT This miscellaneous application has been filed by the Taxpayer for recalling/rectification of order dated 27.6.2012 passed by single bench of Appellate Tribunal Inland Revenue on the grounds that the appellant taxpayer was never served with any notice of hearing in the ITA No. 431/IB/2012. 2. Learned AR states that he was served notice in MA (Stay) 103/IB/2012 for 19.6.2012 and he was not served any notice in the ITA No. 431/IB/2012. Furthermore case was never fixed for 27.06.2012 even the order sheet as well as cause list on 27.06.2012 does…

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