Law: Income Tax Act, 1922

Section: 34,34A

[Income Tax Act, 1922 (XI of 1922)]........Section 34 A-Revision-Inspecting Assistant Commissioner-Assessment order-Appeal preferred against Assessment order and decided by Appellate Assistant Commissioner-Assessment order whether ceased to exist and merged into Appellate Order--Held yes Assessment order as modified by Appellate order, whether open to review by Inspecting Assistant Commissioner-Held no. It is now settled law that once an appeal is preferred against an order of the Income Tax Officer, the order of the assessing Officer, ceases to exist and merges into the appellate order which then alone subsists and remain in the Held In the present case, the appeals were not only pending before the learned Appellate Assistant Commissioner but were actually decided by him and, therefore, the orders of the Income Tax Officer no more existed. Therefore, the Inspecting Assistant Commissioner could not start any proceedings even if he had come to the conclusion that the final orders of the learned Appellate Assistant Commissioner were erroneous and prejudicial to the interests of revenue because in doing so the Inspecting Assistant Commissioner would be doing violence to the express and unambiguous language of these provisions by reading into them something which is not there. We cannot, therefore, accept the position that even these orders of the Income Tax Officer which stand modified by the appellate order and thus got merged in them, can remain open to review by the Inspecting Assistant Commissioner. The Supreme Court of Pakistan has clearly laid down that the courts must look into the word of statute and interpret it in the light Of what is clearly expressed. Nothing can be implied if it is not expressed. If, therefore, under the provisions of section 34A for the words "order of the Income-tax Officer" we start reading as order of the Income-tax Officer as modified by the Appellate Assistant Commissioner or the Tribunal" the purpose of the enactment would be totally lost. Not second interpretation, in our view, of these provisions, IS possible because the words used are as clear that they admit of only one and one interpretation. It is, therefore, apparent…

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