Law: Income Tax Ordinance, 2001

Section: 111,122(1),129,132,133

Income Tax Ordinance (XLIX of 2001)-----Ss.111, 122(1), 129, 132 & 133---Reference---Appellate Tribunal Inland Revenue---Powers---Remanding of the matter---Object, purpose and scope---Taxpayer assailed assessment order and Commissioner Inland Revenue (Appeals) remanded the matter to Assessing Officer for de novo proceedings but the order was set aside by Appellate Tribunal Inland Revenue---Validity---Once Appellate Tribunal Inland Revenue had come to the conclusion that order of remand of Commissioner (Appeals) was without jurisdiction, the best course was to set aside the remand order and had referred the case back to Commissioner (Appeals) to decide it on merits---Appellate Tribunal, under S.132(3)(c) of Income Tax Ordinance, 2001, was empowered to remand case to Commissioner or Commissioner (Appeals) by issuing directions for making further enquiry or devising a course of action---Appellate Tribunal also had the power to proceed and decide on merits instead of remitting it back to Commissioner (Appeals)---In such eventuality, one of the parties would be deprived of one forum and even the Appellate Tribunal would not take benefit of the views of Commissioner (Appeals) while deciding the appeal---Rationale behind more than one appellate forums under Taxation Laws was to cross check the exercise of powers by the authorities and ensure proper taxation under the statute---High Court set aside the orders passed by Appellate Tribunal Inland Revenue as it did not exercise its jurisdiction as ordained under S.132 of Income Tax Ordinance, 2001, and matter was remanded to CIR (Appeals) for decision afresh---Reference was disposed of accordingly. Assistant Collector Customs and others v. Messrs Khyber Electric Lamps and 3 others 2001 SCMR 838; Khyber Tractors (Pvt.) Ltd. Through Manager v. Pakistan through Ministry of Finance, Revenue and Economic Affairs, Islamabad PLD 2005 SC 842; Shahida Bibi and others v. Habib Bank Limited and others PLD 2016 SC 995; The Collector of Sales Tax, Gujranwala and others v. Messrs Super Asia Mohammad Din and Sons and others 2017 SCMR 1427 and Federation of Pakistan through Secretary Finance, Islamabad and another v. E-Movers (Pvt.)…

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