| Citation(s) |
|---|
| 2022 SLG 1039 2022 SLD 1039 (2022) 126 TAX 169 |
Lahore High Court
ICA No. 1181 of 2016 decided on 11.03.2022, Date of hearing:11.03.2022
MUHAMMAD SAJID MEHMOOD SETHI, JUSTICE, ASIM HAFEEZ, JUSTICE
M/s Shahbaz Butt, Muhammad Ajmal Khan, Muhammad Azhar Khan Joyya, Mian Abdul Ghaffar, Rai Amer Ejaz Kharal, Ch. Rehmat Ali, Omer Wahab, Mansoor Beg (vice Dr. Ikram-ul-Haq, Advocate), Imtiaz Rashid Siddiqui Shehryar Kasuri, Raza lmtiaz Siddiqui, Jamshaid A
ICA No. 1181 of 2016 decided on 11.03.2022, Date of hearing:11.03.2022
MUHAMMAD SAJID MEHMOOD SETHI, JUSTICE, ASIM HAFEEZ, JUSTICE
M/s Shahbaz Butt, Muhammad Ajmal Khan, Muhammad Azhar Khan Joyya, Mian Abdul Ghaffar, Rai Amer Ejaz Kharal, Ch. Rehmat Ali, Omer Wahab, Mansoor Beg (vice Dr. Ikram-ul-Haq, Advocate), Imtiaz Rashid Siddiqui Shehryar Kasuri, Raza lmtiaz Siddiqui, Jamshaid A
SOOFI MUHAMMAD FARRUKH AMIN AND OTHERSVSFEDERATION OF PAKISTAN THROUGH SECRETARY OF FINANCE, REVENUE DIVISION, MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE, PAKISTAN SECRETARIAT, ISLAMABAD OTHERS
Law: Income Support Levy Act, 2013
Section: 116
Law: General Clauses Act, 1897
Section: 6
(a) Income Tax Ordinance, 2001 (XLIX of 2001)---Sections: 120, 122(5A), 127 , 210(1A) - Amendment of assessments - Assessments - Assumption of jurisdiction u/s 122(5A) of the Ordinance by Addl. Commissioner - Validity - FACTS Assumption of jurisdiction under section 122(5A) of the Ordinance by Additional Commissioner. ARGUMENTS The Addl. CIR could not exercise jurisdiction u/s 122(5A) in respect of an order passed by the Commissioner himself by the command of law. He could only assume jurisdiction u/s 122(5A) if original order was passed by an officer below his rank. As regards third argument, the learned AR explained that this ground has not been adjudicated by the courts. The Commissioner cannot delegate his legal obligation of “consideration” to any subordinate officer. The functions and powers can be delegated but legal obligation cannot be assigned to any other authority by the Commissioner. DECISION (AB.) Lahore High Court in appellant’s own case has decided the issue in favour of Deptt. - As far as first two grounds are concerned, honourable Lahore High Court in appellant’s own case. Has decided the issue in favour of the department. Even appeals of the appellant before honourable Supreme Court of Pakistan against decision of honourable Lahore High Court in PTR No.156 to 158 of 2013 dated 24.09.2013 have been dismissed vide order in C.A. No.1669, 1676, 1677 and 1678/2013 dated 06.02.2019. (C.) The Taxpayer has a right of appeal u/s 127, if Addl. CIR passes an order in exercise of delegated authority u/s 210(1A) - That an order passed u/s 122(5A) by an Addl. CIR in exercise of delegated authority u/s 210(1A) of the Ordinance does not leave an aggrieved party without a judicial remedy against such order. The taxpayer has a right of appeal u/s 127 of the ordinance; as such no prejudice is suffered by him. In view of above and by following of Honourable Supreme Court in C.A. No.1669, 1676, 1677 and 1678/2013 dated 06.02.2019, this ground is decided against the taxpayer and in favour of the department. (b) Income Tax Ordinance, 2001 (XLIX of 2001) Sections:120, 122(5A) , Rule 1(c) of Seventh Schedule - Amendment of assessments - Assessments - Deductions not…
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