Law: Income Tax Ordinance, 2001

Section: 221

Income Tax Ordinance (XLIX of 2001)------S. 221---Civil Procedure Code (V of 1908), O. XLVII, R. 1---Rectification of mistakes---Review---Scope---Word "review" refers to the re-examination of a previously expressed "view" by a court or other legal forum---If no view has been expressed on certain vital issues that are fundamental to a case and have a direct impact on its outcome, then direction to adjudicate the unresolved issues under S. 221 of the Income Tax Ordinance, 2001, cannot be considered a "review"---Rather, it is a simple "rectification" of the "mistake" of failing to adjudicate the vital issues that are directly related to the fate of the case---Furthermore, the wording of S. 221 is similar to R. 1 of O.XLVII of the C.P.C., which supports the view that even though the section is titled "Rectification of Mistakes," the title of a section cannot control the power given by the express wording of the section---If the wording permits "review," it cannot be considered "prohibited" under the Income Tax Ordinance, 2001. 2008 PTD 169 ref. ORDER DR. SHAHID SIDDIQ, ACCOUNTANT MEMBER.----Through the instant MA(R) the Applicant seeks rectification in Tribunal's Order dated 8-9-2021 passed in I.T.A. No. 3117/LB/2020, pertaining to the Tax Year 2014. 2. Background of the case is that this Applicant filed appeal against the CIR (A)'s Order No. 20, dated 15.10.2020, which has been decided by the Tribunal vide Order dated 08.09.2021 in the following manner-- "6. We have given due consideration to the arguments put-forth by both the parties and perused the relevant available record. The learned AR through his grounds has raised various legal and factual objections in the orders of authorities below. Regarding legal objections, the AR has assailed the orders of authorities below before us on the same grounds as raised before the CIR(A). The CIR(A) has effectively and rightly turned down legal objections of appellant. We have observed that the OIR has made addition on the basis of agreement to sell produced by the Mr. Saadullah Khan dated 21.11.2013. However, it was contended by the AR that the copy of agreement to sell a plot dated 21.11.2013 is fake and forged as…

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