Law: Income Tax Ordinance, 2001

Section: 122

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)----Section 122---The Order (Notification) No. 616 dated 5th December 2009 issued by Commissioner Inland Revenue does not delegate the statutory powers of Commissioner to Deputy Commissioner as the said order does not refer to Section 122 with regard to amendment of assessment nor it is so stated pertaining to jurisdiction, the purported amendment made to the assessment order by Deputy Commissioner is not sustainable as said order does not grant such specific authorization, review petition is dismissed.---The order of this Court is now sought to be reviewed on the ground that the Deputy Commissioner was delegated powers to amend the assessment vide order No. 616, dated 5 December 2009, issued by the Commissioner Inland Revenue (Audit-I), Regional Tax Office, Peshawar (‘the said order’) mentioned at serial No. 1 of the Table contained in the said order. For order on appeal PTCL 2024 CL. 8. However, the said order does not refer to section 122 of the Ordinance with regard to amendment of assessment nor is it so stated under column No. 4 of the Table pertaining to Jurisdiction. The said order does not delegate the statutory power of the Commissioner to Deputy Commissioners, therefore, the purported amendment made to the assessment order was not sustainable. The said order also does not grant such specific authorization. Consequently, this review petition is dismissed. All notifications/orders should be gazetted and also displayed on the website of the FBR to facilitate the officer of FBR, tax practitioners and taxpayers. ORDER: MR. CHIEF JUSTICE QAZI FAEZ ISA.-(1). This civil review petition assails order dated 3 October 2022 of this Court. The matter pertains to the amendment of assessment which power, under section 122 of the Income Tax Ordinance, 2001 (‘the Ordinance’) is bestowed upon the Commissioner. When Civil Appeal No. 51 of 2020, order wherein is assailed herein, was heard it was contended that the order amending the assessment was passed by the Deputy Commissioner, Inland Revenue, who was not authorized to amend the assessment. At that time, we were also assisted by Mr. Sohail Ahmed, Additional Commissioner,…

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