Law: Income Tax Ordinance, 2001

Section: 127,205

(a) Income Tax Ordinance (XLIX of 2001)--- ---Ss.127 & 205---Appeal to the Commissioner (Appeals)---Appeal against order under S.205 of the Income Tax Ordinance, 2001 was dismissed by the First Appellate Authority by holding that the same was incompetent before him, because S.205 was not mentioned, at the relevant time, in the provisions contained in S.127 of the Income Tax Ordinance, 2001---Validity---Appeal under S.127 of the Income Tax Ordinance, 2001 was not restricted to the sections specifically mentioned in subsection therein and it was envisaged that an order (i) having the effect of enhancing the assessment, or (ii) reducing a refund, or (iii) otherwise increasing the liability of person, could be challenged in appeal before the First Appellate Authority---Legislature had used the word "or" instead of the word "and" in the provision which made it disjunctive and operateable independently from other part of the provision---Order which had the effect of reducing a refund could also be challenged and an order which though may not have effect of enhancing the assessment or reducing a refund but otherwise increased liability of a person could also be challenged under the provisions of the S.127 of the Income Tax Ordinance, 2001---Words "otherwise increasing the liability of the person" had a wider connotation and the increase in liability could be in any form i.e. as tax, penalty or additional tax---Narrow interpretation made by First Appellate Authority was not sustainable being against the expressed provisions of S.127(1) of the Income Tax Ordinance, 2001---Order passed by the First Appellate Authority was held to be against the provisions of law, the same was vacated by the Appellate Tribunal---Appeal filed by the taxpayer before First Appellate Authority shall deem to be pending and First Appellate Authority was directed to decide the same on merit. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 127 & 205---Appeal to the Commissioner (Appeals)---Insertion of S.205 in subsection (1) of S.127 of the Income Tax Ordinance, 2001 through Finance Act, 2009 was clarificatory in nature. (c) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 205 &…

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