Law: Income Tax Ordinance, 2001

Section: 122(5A),133,133(5),221

Income Tax Ordinance (XLIX of 2001)-- --S.221--Rectification of mistake--Scope-- Department assailed order passed by Appellate Tribunal whereby it had re-fixed the case for hearing and adjudication despite the fact that it had already decided the appeal--Validity--Appellate Tribunal had accepted the rectification application while relying on the observations made in Industries Ltd. v. Federation of Pakistan through Ministry of Commerce and others reported as 2015 SCMR 1550 wherein it was held that maximum time within which the should be pronounced was 120 days, otherwise it would stand weakened in quality and efficiency--However, it did not mean that the announced beyond 120 days became nullity in the eyes of law--Appellate Tribunal had wrongly invoked its jurisdiction by allowing the rectification application on the ground that Appellate Tribunal had announced the order after 117 days--Order passed by Appellate Tribunal being result of misconception of law on the subject, was not sustainable--Reference application was decided in favour of the department. Messrs MFMY Industries Ltd. v. Federation of Pakistan through Ministry of Commerce and others 2015 SCMR 1550 rel. ORDER This order shall also dispose of ITR No.238466 of 2018 titled "Commissioner Inland Revenue v. Messrs Glass Limited" as common questions of law and facts are involved in these cases. 2. Through this Reference Application under Section 133 of the Income Tax Ordinance, 2001 ("the Ordinance of 2001"), following question of law, arising out of impugned consolidated order dated 04.01.2018, passed by learned Appellate Tribunal Inland Revenue, Lahore Bench, Lahore ("Appellate Tribunal"), has been pressed and argued for our opinion:- "Whether under the facts and circumstances of the case the Appellate Tribunal Inland Revenue was justified to recall its earlier order dated 04.01.2018 for re-fixation for hearing and re-adjudication beyond its jurisdiction because no mistake was floating on the surface of the order?" 2. Brief facts of the case are that return for the tax year 2005, filed by respondent-taxpayer, was considered as deemed assessment, however, it was amended under Section 122(5A) of the…

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