Law: Income Tax Ordinance, 2001

Section: 161,205,221

(a) Income Tax Ordinance (XLIX of 2001)--- ----S.221---Rectification of mistake---Scope---Applicant sought rectification of the order passed by Appellate Tribunal on the ground that the details of payments on account of local purchases were over-sighted during the course of hearing of main appeal---Validity---Once the appellant had submitted the details of local purchases, the assessing officer had no authority to reject them without confronting them, which fact was not inadvertently considered by the Commissioner (Appeals) as well as by the Appellate Tribunal---Appellate Tribunal had upheld the impugned order of the officers below on the issue of the local purchases without considering the fact that the detail submitted in that regard was available on record hence, it was a mistake apparent from the record liable to be rectified---Case was remanded to the assessing officer with direction to pass a fresh order on the issue of local purchases---Application was allowed, accordingly. (b) Income Tax Ordinance (XLIX of 2001)--- ----S.221---Rectification of mistake---Scope---Mistake of fact as well as law can be rectified to resolve the disputed issue, provided the said rectification is within the period of limitation.  1998 PTD (Trib.) 3866; 1998 PTD 3488; 1971 PTD 411; 1983 PTD 246; 1988 PTD (Trib.) 3748 and 1983 PTD 221 ref. JUDGMENT SHAHID MASOOD MANZAR, CHAIRMAN:---.--- This application has been filed at the instance of taxpayer, whereby the impugned order bearing ITA No.798/IB/2016 dated 25.04.2017 passed by this Tribunal has been requested to be rectified under Section-221 of the Income Tax Ordinance, 2001 due to factual mistakes apparent from the record on the following grounds: - 1. That the honorable Appellate Tribunal passed the Order dated 25.04.2017 on the appeal of the applicant for the Tax Year- 2012 wherein there are mistakes and non-reading of the facts which are liable to be rectified under Section 221 of Income Tax Ordinance, 2001. 2. That the order of the Honorable Appellate Tribunal did not address the issues which were raised in the appeal and during arguments therefore the order of this Honorable Appellate Tribunal requires to be recall.…

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