Law: Income Tax Ordinance, 1979

Section: 5,5(1)(b),

(a) Income-tax Ordinance (XXXI of 1979)----S. 5(1)(b), proviso--Finance Ordinance (XXIV of 1981)--Transfer of cases--Power of Regional Commissioner--Proviso added by Finance Ordinance, 1981 empowers Central Board of Revenue to direct that jurisdiction of Appellate Assistant Commissioner could be determined by Regional Commissioner of Income-tax or Commissioners--- Commissioner of Income-tax (Appeals) has no independent power of his own to hear appeals but Central Board of Revenue has been authorised under S. 5(1) (b) to confer jurisdiction on Commissioner of Income-tax who can exercise powers of Appellate Assistant Commissioner to hear appeal in regard to specified cases or classified cases--Thus, power to confer jurisdiction on an Appellate Assistant Commissioner or Commissioner of Income-tax (Appeals) includes transfer of specified cases from one Appellate Assistant Commissioner to another Appellate Assistant Commissioner or and from an Appellate Assistant Commissioner to Commissioner of Income-tax (Appeals)--This power of Central Board of Revenue could also be exercised by a Regional Commissioner of Income-tax if so desired in writing by Central Board of Revenue. Proviso to section 5(1)(b) of the Income-tax Ordinance, 1979 does not lay down any specific manner in which power has to be conferred by Central Board of Revenue to Divisional Commissioner--It only lays down that Central Board of Revenue can direct that jurisdiction of Appellate Assistant Commissioner could be determined by Regional Commissioner of Income-tax--View of Appellate Assistant Commissioner that powers conferred by Central Board of Revenue under aforesaid proviso under S. 5(1)(b) of Ordinance are ultra vires, of Income-tax Ordinance, held, were erroneous and incorrect. (b) Income-tax Ordinance (XXXI of 1979)-- ---S. 5(1) Explanation-transfer of cases--Power to confer jurisdiction includes power to transfer jurisdiction of one Appellate Assistant Commissioner to another Appellate Assistant Commissioner including Commissioner Appeals--Power can also be exercised in pending case. ORDER ABRAR HUSSAIN NAQVI (MEMBER).--These are two departmental appeals against an assessee relating to the…

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