Law: Income Tax Ordinance, 2001

Section: 221

Law: Income Tax Ordinance, 1979

Section: 18D

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XLIX of 2001)--- ----S. 221---Rectification, powers of---Scope---Assessee assailed notices on the ground that income tax officer had no powers to rectify assessment order in original---Objection raised by authorities was that the petition under Art. 199 of the Constitution was not maintainable---Validity---Rectification jurisdiction was a very limited jurisdiction which could only be exercised for rectifying mistake apparent on the record or which was floating on the surface of the record---Such jurisdiction could not be assumed to set aside a well-reasoned order which was passed after due deliberation, application of mind and due consideration of relevant provisions of law and the applicable case-law---Notices in question were not legally justified therefore, objection of maintainability of Constitutional petition was overruled and Constitutional petition was held to be maintainable---High Court set aside notices in question as the same were illegal and without lawful authority---Constitutional petition was allowed accordingly. Commissioner of Income-Tax, East Pakistan v. Fazlur Rahman PLD 1964 SC 410; Commissioner of Income Tax, Karachi v. Messrs Shadman Cotton Mills Ltd., Karachi through Director 2008 PTD 253; Commissioner of Income-Tax Company's II, Karachi v. Messrs National Food Laboratories 1992 SCMR 687; Arshad Hussain v. Collector of Customs and others 2010 PTD 104; Zarai Taraqtati Bank Limited and others v. Mushtaq Ahmed Korai 2007 SCMR 1698; Noor Muhammad and others v. Ghulam Rasul and others 1999 SCMR 705; Mughal-e-Azam Banquet Complex v. Federation of Pakistan and others 2011 PTD 2260 and Northern Power Generation Company Ltd. v. Federation of Pakistan and others 2015 PTD 2052 ref. (b) Constitution of Pakistan--- ----Art.199---Constitutional petition---Maintainability---Notices issued to the petitioner were not legally justified, constitutional petition in the matter was maintainable. JUDGMENT MUHAMMAD SAJID MEHMOOD SETHI, J.---Brief facts, as stated in the instant writ petition, are that the petitioner company set up a new industry unit/Textile Mill with effect from 1.04.1994. The petitioner was granted exemption from…

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