Law: Income Tax Ordinance, 2001

Section: 111,111(1)(b),221

[Income Tax Ordinance (XLIX of 2001)].........Sections 111(1)(b), 221,, Appellate Tribunal Inland Revenue Rules, 2010, Rules 14, 20(2),, Re-calling/ Rectification,.. Mistake,.. Applicant submitted that learned ATIR had erred in observing that notice under Section 111(1)(b) of the Ordinance, 2001 was not issued and that pre-requisites regarding issuance of notice before making addition under Section 111(1)(b) had duly been taken care by the taxation officer vide notice dated 27/01/2010 and the same was reproduced in the body of amended assessment order,, Maintainability,, Preliminary objection,.. Jurisdiction,, Plea taken in the grounds of the instant M.A. was regarding the issue, which was beyond jurisdiction of this Tribunal,.. Application for any rectification sought by the department could have been filed under Section 221 of the Ordinance pointing out mistake apparent from the record in the ATIR order,.. No power of recall of any order is vested with the Tribunal except under Rule 20(2) of ATIR Rules, 2010, and there is also no power of review vested in the Income Tax Ordinance, 2001 as well as in the rules, hence, the instant application filed by the department was not maintainable and the same was rejected,,. Issue of Adjudication,.. As to contention of the department regarding adjudication of the issue, which was not argued or taken before the Court at the time of hearing was concerned, the Tribunal referred Rule 14 of ATIR Rules, 2010 which clearly stipulates that the Tribunal while deciding the appeal should not be confined to grounds set-forth in the memorandum of appeal taken, the petition was disposed of accordingly,, ORDER The titled miscellaneous application pertaining to tax year 2009 has been filed at the instance of the department seeking recall of ATIR order dated 06.08.2012 recorded in departmental appeal bearing ITA No.682/LB/2011. 2. The learned DR submits that order passed by this Tribunal is liable to be recalled on the ground that learned ATIR has erred in observing that notice u/s 111(1)(b) of the Ordinance, 2001 was not issued. Secondly, she submits that pre-requisites regarding issuance of notice before making addition u/s 111(1)(b)…

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