Law: Income Tax Ordinance, 2001

Section: 132,133,221

Income Tax Ordinance (XLIX of 2001)--- ----Ss.132, 133 & 221---Rectification of mistake---Limitation---Reference to High Court---Scope---Appellate Tribunal Inland Revenue declined to rectify mistake---Plea raised by assessee was that no reference could be filed against order declining to rectify mistake---Validity---Reference application under S. 133 of Income Tax Ordinance, 2001, could be filed only against order passed under S. 132 of Income Tax Ordinance, 2001---On exercise of jurisdiction under S.122 of Income Tax Ordinance, 2001, if order under S.132 of Income Tax Ordinance, 2001, was rectified in a way that a consequent change effected rights of either Commissioner or Taxpayer, then Reference Application could be filed---Doctrine of merger would apply i.e. order under S. 221 of Income Tax Ordinance, 2001, to the extent of rectification/change would merge into the order under S. 132 of Income Tax Ordinance, 2001---As cause of action was to accrue on the date of rectification Order, therefore, period of ninety days would start from such point---Conversely if no change/ rectification was made in the order under S. 132 of Income Tax Ordinance, 2001, the order passed under S. 221 of Income Tax Ordinance, 2001, would stand alone and independent, against which, Reference Application was not allowed---Appellate Tribunal Inland Revenue refused to rectify order under S. 132 of Income Tax Ordinance, 2001, therefore, Reference Application, proposing question from order under S. 221 of Income Tax Ordinance, 2001, was not entertainable---Reference was dismissed in circumstances. Commissioner of Income Tax/Wealth Tax, Faisalabad Zone, Faisalabad v. Muhammad Sharif 2009 PTD 536 and Commissioner of Income Tax, Rawalpindi v. Mst. Shakeela Bano 2002 PTD 1209 ref. JUDGMENT SHAHID JAMIL KHAN, J:---This Reference Application is filed, proposing some questions of law, asserted to have arisen out of order dated 28-5-2012 passed by Appellate Tribunal Inland Revenue, Islamabad ("Appellate Tribunal"), relating to Tax Year 2003. 2. At the outset, learned counsel for the respondent has raised preliminary objection on maintainability. It is pointed out that the decision, in…

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