Law: Income Tax Ordinance, 2001

Section: 122(2),122(5A),122(9)

Income Tax Ordinance (XLIX of 2001)--- ----S. 122(2)(5-A)---Proceedings under S.122(5-A), Income Tax Ordinance, 2001---Nature and Scope---Amendment of assessment order---Limitation---Assessment order, could be amended within five years after its issuance, as provided under S.122(2) of the Income Tax Ordinance, 2001---Assessment order, in the present case, was amended after four months and twenty one days of its issuance---Impugned assessment order which was barred by prescribed time limitation; same being not tenable in the eyes of law, was annulled, in circumstances---Very nature of the proceedings under S.122(5-A) of the Income Tax Ordinance, 2001, were aimed towards enhancement of tax liability of the assessee; or to create additional burden of tax upon the assessee, such amendment of assessment could not be termed as a "procedural amendment"---Provisions of S.122(5-A) of the Income Tax Ordinance, 2001 being substantive in nature, unless, it had been specifically defined by the Legislature to apply the same retrospectively, said amendment was to be applied prospectively for the tax year in which it had been introduced through Finance Act. 2014 PTD (Trib.) 1241; 2015 PTD (Trib.) 2241 and 2016 PTD (Trib.) 189 ref. THIS ORDER PASSED BY: DR. MANZOOR AHMED, ACCOUNTANT MEMBER:---.--- The instant appeal has been filed by the taxpayer/appellant assailing the order No. 164-S, dated 30.12.2015, passed by the learned CIR (Appeals), Quetta. The order passed by the learned CIR(A) is on the appeal filed by the taxpayer/appellant against order passed under section 122(5A) of the Income Tax Ordinance, 2001 by the Additional Commissioner IR, Audit Unit-II, RTO, Sukkur. The appellant/taxpayer has agitated against the order of learned CIR(A), Quetta through the following grounds of appeal: 1) That the learned CIR(A), Quetta vide Order No. 164-S, dated 30.12.2015 in Appeal No. 56 has erred to upheld the Amended. Assessment under section 122(5A) of the Income Tax Ordinance passed by the Addl. Commissioner IR, Sukkur. Limitation 2) That for Tax Year 2009, the Additional Commissioner IR, Sukkur without lawful jurisdiction, has amended the assessment under section 122(5A) of the…

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