Law: Income Tax Ordinance, 2001

Section: 221

Law: General Clauses Act, 1897

Section: 24A

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Section: 221 - Rectification of mistakes - Apportionment of expenses - Passing of cursory order by ATIR and not a speaking order - Allocation of expenses by ATIR - Validity - FACTS / GROUNDS: “1. Through this application, the appellant deems it necessary to bring to the notice of this Hon’ble Tribunal, the fundamental matter relating to the order ITA. No. 53/KB of 2015 dated March 19, 2018 passed by the Hon’ble Division Bench in subject appeal. 2. The appellant considers that such an issue/matter and its understanding is so crucial that if the same is read in proper context then the decision made by the Hon’ble Bench would have been different. Such error on the issue is floating on the surface of the order and is thus rectifiable under section 221 of the Income Tax Ordinance, 2001 (the Ordinance). 3. The only issue in this appeal is of apportionment of expenses, for which the Honble Tribunal has reproduced all our arguments yet concluded its order by agreeing with the observation of the Commissioner Inland Revenue (Appeals-I) in para 11 as under: “11. We tend to agree with the above observations given by the learned Commissioner-IR (Appeals) being based on merits of the case and also within all four comers of law. As no legal infirmity and irregularity is found in the order of learned CIR (Appeals) which is hereby confirmed. 4. It is abundantly evident from the body of the order that the same cannot be regarded as a speaking order, having been passed after conscious application of mind. The ATIR has passed a cursory and groundless order without assigning any concrete reasons in support of the adverse order. There are plethora of case laws, wherein the higher appellate forum have advanced the decisions that an appellate authority is bound to state the reasons for acceptance or rejection of the stance of the appellant. Any such order without any reason also violates section 24A of the General Clauses Act, 1897. ARGUMENTS On the due date of hearing, Mr. Asif Haroon, FCA, appeared on behalf of the Appellant as Authorized Representative (AR) while Mr. Muhammad Akbar Mahar, learned D.R. represented the Tax…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492