Law: Income Tax Ordinance, 2001

Section: 122,122(5A),122(9),133,210,210(1),210(1A ),211

Law: Income Tax Ordinance, 1979

Section: 62,65,66A

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)----Sections: 122, 122(5A), 122(9), 210, 210(1), 210(1A) , 211 - Income Tax Ordinance, 1979, Sections: 62, 65 , 66-A - Amendment of assessments - Delegation - Power or function exercised - Whether Commissioner Inland revenue can delegate u/s 210, his powers to amend or further amend, u/s 122(5A) of the Income Tax Ordinance, 2001, when the law envisages consideration by the Commissioner? - Reference to High Court - FACTS This judgment answers the following question in Affirmative, i.e., against the applicant taxpayer; “Whether Commissioner Inland Revenue can delegate, under Section 210, his powers to amend or further amend, under Section 122(5A) of the Income Tax Ordinance, 2001, when the law envisages consideration by the Commissioner?” Through instant Reference Application under section 133 of the Income Tax Ordinance, 2001 (“Ordinance of 2001”), two legal questions are framed: one is for exercise of jurisdiction by Additional Commissioner under section 122(5A) of the Ordinance of 2001, which undeniably is settled by august Supreme Court in favour of Revenue. Second question relates to the interpretation of section 210 read with section 122(5A) of the Ordinance of 2001. ARGUMENTS Learned counsel for the applicant emphasized that the use of word “consideration” in section 122(5A) to contend that consideration is required to be made by the Commissioner himself, therefore, it cannot be delegated under section 210 ibid. DECISION (A.) Delegation of power and enforcement of restriction - The law dealing with the delegation of power is not alien to the jurisprudence under taxation and other laws. Basic restriction is that the power of delegation cannot be further delegated and this restriction is enforced in section 210(1) by using the phrase “other than power of delegation”. The Commissioner can delegate all or any of its powers and functions to any other taxation officer meaning thereby that the notification or order of delegation shall determine the extent of power to be exercised by the delegatee taxation officer. (B.) Principle under the doctrine of delegation - Section 122(5A) has to be read with sections 210 , 211 of…

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