Law: Income Tax Ordinance, 2001

Section: 122(9),177(4)

Law: General Clauses Act, 1897

Section: 6(c)

Income Tax Ordinance (XLIX of 2001)--- ----Ss.122(9) & 177(4)---General Clauses Act (X of 1897), S.6(c)---Amendment of assessment---Limitation---Tax year, 2004---Return was filed as on 29-9-2004---Notice under S.122(9) of the Income Tax Ordinance, 2001 was issued on 13-5-2010---Taxpayer contended that assessment stood made on the date of filing of return (29th September, 2004) and as per law prevailing at that point of time, amended assessment could only be made within five years i.e. up to 29th September, 2009 and that amendment made in subsection (2) of 5.122 of the Income Tax Ordinance, 2001 by Finance Act, 2009, whereby limitation was extended up to the expiry of five years from the end of the financial year in which the Commissioner had issued the assessment order to the taxpayer would not be applicable---Taxation Officer had held that amendment was applicable retrospectively, it did not bring about change in any substantial provision as said change had not increased tax liabilities, the tax had not been charged in respect of the tax years barred by limitation and that the amendment had been made in procedural/machinery provision within period of limitation---Validity---Right of amendment of assessment of the case up to 29th September, 2009 had accrued to the taxpayer consequent upon filing of return/deemed assessment on 29-9-2004 as per the law then prevailing---Department could complete the amendment up to 29th September, 2009 only---Proceedings for amendment of assessment under S.122 of the Income Tax Ordinance, 2001 were initiated on 13th May, 2010 by issuance of notice under S.122(9) of the Income Tax Ordinance, 2001 i.e. after lapse of limitation period and as such proceedings could not be said to be even pending on the promulgation of Finance Act, 2009 i.e. on 1-7-2009---Amendment of assessment was barred by time and void ab-initio. Zakaria H.A. Sattar Bilwani v. IACWT/Range-II, Karachi, decided on 1-7-2002 rel. ORDER The appeal has been filed by the taxpayer with the following main ground, among others:-- "That the said learned CIR(A) was not at all justified in upholding the action of the DCIR who amended the assessment which was barred by…

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