Law: Income Tax Ordinance, 2001

Section: 221

ORDER Through the miscellaneous application, a request has been made at the instance of the department on the ground that the order rendered by the Appellate Tribunal Inland Revenue in this case by virtue of its order dated 05.05.2015 bearing ITA No.587/LB/2013 may be recalled and reconsidered. 2. The learned DR, appearing on behalf of the department for hearing, reiterated the submissions as already made in the grounds of appeals. He added that the impugned order of this Tribunal was defective which calls for recalling of the order and reconsideration of the case. Learned AR has opposed the application with the contention that all the grounds have been discussed at depth by the Tribunal and there was no legal or factual force in the contentions of the D R. The learned AR has also contended that the applicant was factually requesting for review of the Tribunal's order which has been passed on merits. He added that the Tribunal has no powers to review its own order. 3. We have gone through the facts of the case and carefully considered the contentions of both the parties at bar. In the case under reference, a speaking order was passed by this Tribunal where the relevant points were duly discussed on the basis of facts and merit as available on record. Section 221 of the Income Tax Ordinance, 2001 empowers the Appellate Tribunal to amend any order "to rectify any mistake apparent from the record". A bare reading of the text of the law shows that scope of rectification is restricted to mistakes which are floating on surface of the order and must not involve elaborate discussion, detailed probe or process of determination or re-determination. It has been held in 82 ITR 50 that a mistake apparent on record must be obvious and patent mistake and not something which can be established by a long drawn process of reasoning of points on which there may conceivably be two opinions. The Honourable Supreme Court of Pakistan has also inter alia held that jurisdiction of rectification is very limited and the tax authorities are authorized…

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