Law: Income Tax Ordinance, 2001

Section: 2(13),120,120(1),122(5A),122(9),127,210, 210(1A)

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)--Sections: 2(13), 120, 120(1), 122(5A), 122(9), 127, 210, 210(1A) - Amendment of assessments - Definition of Commissioner - Delegation of Power - Furnishing of tax return by the petitioner for tax year 2013 - Return deemed assessment order u/s 120 - Show cause notice issued by the ACIR u/s 122(9) - Deemed assessment order amended - Appeal partly allowed by the CIR(A) - Legal question raised before the CIR(A), as to “Whether the powers of the Commissioner u/s 122(5A) of the Ordinance could be delegated to the ACIR u/s 210”, was dismissed - Leave to appeal before Supreme Court - Scope - FACTS Brief facts of the case are that the petitioner furnished its income tax return for the tax year 2013. Subsequently, a show cause notice was issued to the petitioner by the Additional Commissioner Inland Revenue under section 122(5A) along with notice under section 122(9) of the Ordinance. The deemed assessment order was then amended, the petitioner filed an appeal before the Commissioner Inland Revenue. Appeal-1. Lahore which was partly allowed however, with regards to the legal question before us, it was dismissed. Both the petitioner and the department then filed cross appeals before the Appellate Tribunal Inland Revenue, Lahore, which were disposed of on merits, however, on the legal question mentioned above, the appeal of the petitioner was again dismissed. The petitioner then filed an Income Tax Reference under section 133 of the Ordinance and articulated the above legal question. ARGUMENTS The Income Tax Reference was decided against the petitioner hence, the instant petition for leave to appeal. The learned counsel for the petitioner has argued that the deemed assessment is made under section 120 of the Ordinance by the Commissioner and the amendment under section 122(5A) of the Ordinance is based on the said assessment if it is considered that it is erroneous or prejudicial to the interest of revenue, and therefore, only the Commissioner could amend the said order in terms of section 122(5 A) of the Ordinance and the said power cannot be delegated to the Additional Commissioner. He further submits that the discretion of the…

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