Law: Income Tax Ordinance, 1979

Section: 26(a),80D,136,156

(a) Income Tax Ordinance (XXXI of 1979)----Ss.156, 80D 136--Rectification of mistake--Scope and amplitude of rectification powers available with Department under S.156 of Income Tax Ordinance, 2001--Mistake apparent on record not requiring any further evidence / investigation--Imposition of minimum tax on turnover--Scope--Question before High Court was whether Department could invoke provisions of S.156 of Income Tax Ordinance, 1979 to levy minimum tax under S.80D of said Ordinance upon taxpayer--Held, that per S.156 of Income Tax Ordinance, 1979 rectification could be made in respect of matters which were apparent from record and word apparent implied that mistake should be so obvious that it could be seen floating on surface of record and should not require any further investigation / evidence--In the present case, turnover for imposition of minimum tax under S.80D of the Ordinance was available in statement of account submitted by taxpayer and could not be termed as having been obtained by calling for additional evidence or inquiries--High Court observed that imposition of tax in terms of S.80D of Income Tax Ordinance, 1979 did not require any further investigation but rather a simple application of 0.5% tax upon turnover disclosed by taxpayer, and hence the same fell within parameters of mistake floating on surface not requiring any further investigation as stated in S.80D of Income Tax Ordinance, 1979 and thus non-imposition of tax under said S.80D was quite apparent on face of record -- Reference was answered accordingly. Commissioner of Income Tax, Karachi v. Messrs Shadman Cotton Mills Ltd., Karachi through Director 2008 SCMR 204; Commissioner of Income-Tax Companys II, Karachi v. Messrs National Food Laboratories 1992 SCMR 687; Central Insurance Co. and others v. Central Board of Revenue, Islamabad and others 1993 PTD 766 = 1993 SCMR 1232 and Commissioner of Inland Revenue, Karachi v. Messrs E.N.I. Pakistan (M) Ltd., Karachi 2013 PTD 508 rel. Commissioner of Income Tax/Wealth Tax v. Muhammad Naseem Khan 2013 PTD 2005; Commissioner of Income Tax, Karachi v. Abdul Ghani PLD 2007 SC 308; The State v. Zia-ur-Rahman and others PLD 1973 SC 49; Messrs Elahi…

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