Law: Income Tax Rules, 1922

Section: 122(5A),(9)

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)---S.122(5A), (9)---Constitution of Pakistan, Art.199---Constitutional petition--- Amendment of assessment---Pre-conditions---Petitioner / assessee was aggrieved of show-cause notice issued by authorities to amend its assessment---Authorities objected to maintainability of petition against show cause notice---Validity---Petition under Art. 199 of the Constitution against a show-cause notice was maintainable in limited circumstances---Notice under S.122(9) of Income Tax Ordinance, 2001 did not lie if assessment order was not erroneous so as to be prejudicial to the interest of the revenue---Only such two factors were attracted S.122(9) of Income Tax Ordinance, 2001 and would be maintainable, otherwise it was not valid and barred by law---Show-cause notice did not show that Additional Commissioner issuing the notice elaborated erroneous elements in assessment order and a resultant prejudice caused to the Revenue---Both the terms could not be segregated and apply independently---It had to be mentioned by the Additional Commissioner pointing out erroneous assessment and resultant prejudice which did not find mentioned in show-cause notice in question---High Court set aside show-cause notice and remanded the matter to Additional Commission Income Tax to consider issue of assessment as erroneous so as to cause prejudice to revenue initially---High Court directed the Authority to proceed to decide on merits only after he would reach the conclusion that elements of S.122(5A) of Income Tax Ordinance, 2001, were attracted---Constitutional petition was allowed accordingly. Messrs S.N.H. Industries (Pvt.) Ltd. v. Income-Tax Department and another 2004 PTD 330; Glaxo Laboratories Limited v. Inspecting Assistant Commissioner of Income-Tax and others 1992 PTD 932; Pakistan Oilfields Limited v. Federation of Pakistan and others 2022 PTD 413; Commissioner Inland Revenue and others v. Jahangir Khan Tareen and others 2022 SCMR 92; Malabar Industrial Co. Ltd. v. Commissioner of Income-tax 2001 PTD 1106; Chairman, Lahore Gymkhana Club and others v. Basharat Ali and others 2019 PLC 162; Akhtar Ali v. Altafur Rehman PLD 1963 Lah. 390 and Rasheed…

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