Law: Income Tax Ordinance, 2001

Section: 114,120,122,153(1)(b)

Law: Civil Procedure Code (V of 1908)

Section: 12(2),O.XLVII

Income Tax Ordinance (XLIX of 2001)---S. 122--Civil Procedure Code (V of 1908), S.114 ,  O.XLVII-- Review of --Procedure--Ignorance of law and fact-- Authorities sought review of passed by High Court on the basis of conceding statement made in favour of taxpayer--Validity-- Power to review is available in Constitutional jurisdiction, as provisions of Civil Procedure Code, 1908, are applicable-- One of the grounds for review under S.114, C.P.C. read with O.XLVII, C.P.C. is mistake of law or fact or ignorance of a settled legal position--By conceding in favour of respondent taxpayer’s interpretation, the authority comprised its right of different interpretation by invoking provision of S.122 of Income Tax Ordinance, 2001--High Court directed the authorities to provide fair opportunity of hearing to taxpayer before prescribing next return format and in case proposal was not accepted, reasons would be communicated to respondent in writing--Review application was allowed, in circumstances. Muhammad Yar (Deceased through L.Rs. and others v. Muhammad Amin (Deceased) through L.Rs and others 2013 SCMR 464 rel. JUDGMENT: SHAHID JAMIL KHAN, JUSTICE:---.--- This application is for review of order dated 14.10.2021 passed by this Court in W.P.No.63124 of 2021 whereby the petition was disposed of on production of letter dated 13.10.2021 by Chief Tax Policy, FBR and conceding statement in favour of respondent taxpayers, which is as under: “Mr. Zafar Rafique, Chief Tax Policy, FBR, present in Court has apprised that opportunity of being heard was granted in view of order dated 24.09.2021 in earlier Writ Petition No.57220 of 2021 and petitioner’s stance was accepted. However, due to procedural requirement the letter is issued on 13.10.2021, the same is placed on record and a copy is handed over to learned counsel for the petitioner.” The grievance, brought before this Court by the respondent taxpayer(s), through earlier petition, was that filing of online return is so devised that interpretation, by the FBR, of Section 153(1)(b) of the Income Tax Ordinance, 2001 (“Ordinance of 2001”) was being imposed by placing restrictions, in the system, if income is computed otherwise…

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