Law: Income Tax Ordinance, 2001

Section: 122(5A),122(5AA),120,210,133

Law: Constitution of Pakistan, 1973

Section: 199

JUDGMENT Shahid Jamil Khan, J:- This judgment shall also decide connected writ petitions. 2. Facts, common in all the petitions, are that petitioners have challenged powers of Additional Commissioner to issue Show Cause Notice under Section 122(5A) of the Income Tax Ordinance, 2001 ("Ordinance"), after insertion of subsection (5AA) in the Section 122 by Finance Act, 2010. Submissions made by petitioner's side are as under:- Mr. Sh. Zafar-ul-Islam, Advocate, learned counsel for the petitioners submits that very issuance of the notices is without jurisdiction; after the insertion of subsection (5AA) only Commissioner has and deem to had powers to amend or further amend an assessment order under subsection (5A) of Section 122. Ch. Muhammad Anwaar, Advocate for the petitioner submits that powers under Section 122 (5A) of the Ordinance can only be invoked in an order passed by any Authority by applying his mind. Explains that powers under Section 122 (5A) cannot be invoked on an order passed under Section 120 of the Ordinance. Malik Mumtaz Hussain Khokhar, Advocate had adopted the arguments by Sh. Zafar-ul-Islam, Advocate. He adds that the powers given under a Statute can be exercised only by a person to whom it is given and the powers cannot be further delegated. 3. These petitions are opposed from the Revenue side. Mr. Khalid Khan, Additional Commissioner Inland Revenue, Sahiwal Zone, RTO, Multan has argued, with permission of the Court. Submits that by insertion of subsection (5AA), in Section 122, it is simply clarified that subsection (5A) is invokable for a part of assessment order that is not subject matter in an appeal. Argues that no change is brought to the powers of Commissioner, including its powers of delegation under Section 210. Agha Muhammad Akmal Khan, Advocate for the respondent- department has adopted the arguments made by Mr. Khalid Khan, Additional Commissioner. However, adds that the provisions of subsection (5AA) are not independent, rather by inserting this subsection, powers of Commissioner to be exercised under subsection (5A) of Section 122 of the Ordinance are clarified. Syed Khalid Javaid Bukhari, Advocate, submits that these petitions,…

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