Law: Income Tax Act, 1922

Section: 34A

Income tax Act (XI of 1922)---S. 34 A Words "any proceedings" are to be read within con¬junction with words Income tax Officer Inspecting Assistant Commissioner, held, was empowered to examine record of any proceedings and to revise any order passed therein by Income tax Officer, if Inspecting Assistant Commissioner considered such order erroneous and prejudicial to interest of Revenue Prerequisite to invoke S. 34 A was that order, which was to be revised must be an order o€ Income tax Officer. Income tax Act ( XI of 1922) S. 34 A Original assessment order modified by Appellate Assistant Commissioner Such assessment order, held, stood merged with appellate order and appellate order, therefore, was holding field and not original assessment order Inspecting Assistant Commissioner was, therefore, not competent i o invoke S. 34 A, there being no order of I. T. O. in "any proceedings" in terms of S. 34 A. Commissioner of Income tax, Bombay North v. Tejaji Farasram Kharawala 1953) 23 I T R 412; Commissioner of Income tax, Bombay v. Amritlal Bhogilal Co., (1958) 34 I T R 130 ; Bombay Violine Textile Mills Ltd., Karachi v. Commissioner of Income tax (1967) 15 Taxation 191 ; Commissioner of Income¬-tax, Rawalpindi v. Begum Mumtaz Jamal P L D 1976 Lah. 761 , Commissioner Afessrs Azam Industries Ltd. Karachi 1980 P T D XXII 26 and The Commissioner of Income tax, Karachi v. Sadruddin 1984 P T D 234 ref. JUDGMENT AJMAL MIAN, J. By this common judgment, we intend to dispose of the above two Income tax References under section 66(1) of the Income tax Act, 1922 (hereinafter referred to as the Act) pertaining to the assessment year 1968 69, which raise the following two questions : "(1) Whether on the facts and in circumstances of the case the learned Tribunal was justified in holding that where an order of the A. A. C. modifies any part of the I. T. O's order the whole of the I. T. O.'s order is merged into appellate order and thus ousts the jurisdiction of the I. A. C. under section 34 A completely ? (2) Whether on the facts and in the circumstances of the case the learned Tribunal was justified, in holding that the I. A. C. cannot modify an independent order of the L. T.…

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