Law: Income Tax Ordinance, 2001

Section: 122,177,210

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001)-----Sections 122,177 & 210----The department acknowledges that the order was passed by the Deputy Commissioner but was unable to show from the record that the Deputy Commissioner was given the requisite authority, therefore amended assessment order was passed by an unauthorized officer and it cannot sustained. We enquired from the learned counsel representing the respondent whether the amended assessment order was passed by the Commissioner or an officer on whom the requisite powers had been delegated. The learned counsel for the respondent in presence of Mr. Sohail Ahmed, Additional Commissioner Legal (HQ) RTO, Peshawar, acknowledges that the order was passed by the Deputy Commissioner but was unable to show from the record that the Deputy Commissioner was given the requisite authority. Therefore, we had kept this case aside so that the representative of the respondent could obtain the same if it existed. But when we took up this case again at the end of the day he was still unable to controvert the contention that the amended assessment order was not passed by an unauthorized officer. The impugned orders/judgments of the forums from which this appeal has arisen did not hold that the amended assessment order was passed by a duly empowered Deputy Commissioner nor does the amended assessment order state that he was so authorized. Therefore, since the amended assessment order was passed by an unauthorized officer it cannot be sustained. The appellant had urged this point before each of the forums but none of them attended to this nor has any material been placed before us to show that the officer who passed the amended assessment order had been delegated the power to pass such an order. Therefore, this appeal succeeds and the amended assessment order dated 24 October 2014 for the tax year 2009 is set aside being in contravention of the Income Tax Ordinance, 2001. ORDER: MR. JUSTICE QAZI FAEZ ISA. (1). Leave was granted vide order dated 17 January 2020 which is reproduced hereunder: ‘Learned counsel for the petitioner submits that though in terms of Subsection 6(A) of Section 177 of the Income Tax Ordinance, 2001 (“the…

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