Law: Income Tax Ordinance, 2001

Section: 114(6)

Law: Law Reforms Ordinance, 1972

Section: 3

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)---Sections: 114(6) - Law Reforms Ordinance, 1972, Section: 3 - Finance Act, 2015 - Return of income - Revision of return - Amendment through insertion of third proviso to section 114(6) of Income Tax Ordinance, 2001 - Issue involved for tax year 2010, 2012 & 2013 - Application for revision of assessment in respect of tax year 2010 filed on 13.08.2015, whereas in respect of tax years 2012 and 2013, application was filed on 12.06.2015 - Whether Commissioner was obliged to pass an order for evasion of tax before the expiration of 60 days from the date when the revision of date was sought - Question for determination - Challenge to - FACTS This is an appeal under section 3 of the Law Reforms Ordinance, 1972 and brings a challenge to the order dated 28.09.2020 passed by a learned Single Judge of this Court. The impugned order proceeds on an erroneous view of the amendment brought about through insertion of third proviso to section 114(6) of the Income Tax Ordinance, 2001. The amendment was brought about by the Finance Act, 2015. The issue involved was related to tax years 2010, 2012 and 2013. Application for revision of assessment in respect of tax year 2010 was filed on 13.8.2015 whereas in respect of tax years 2012 and 2013 the applications were filed on 12.06.2015. DECISION (a) Where the Commissioner had not made the order of approval for revision of return within 60 days, approval shall be deemed to have been granted by the Commissioner - The controversy turned on the retrospectivity of the amendment and as to whether the Commissioner was obliged to pass an order for revision of return before the expiration of 60 days for the date when the revision of date was sought. By the proviso it was laid down that where the Commissioner had not made the order of approval in writing for revision of a return within 60 days, the approval required under clause (ba) shall be deemed to have been granted by the Commissioner and the conditions specified in clause (ba) shall not apply. (b) Amendment in section 114(6) proviso clearly applied to pending proceedings before the Commissioner - The learned Single Judge while holding that the…

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