Law: Income Tax Act, 1922

Section: 66,233,35(2),66(2)

(a) Income-tax Act (XI of 1922)- ---S. 66(2)-Reference -- Re-framing of -questions referred-High Court has ample power to reframe questions referred. Commissioner of Income-tax v. National Bank of Pakistan Karachi, 1976 P T D 237 and Octavious Steel & Co. Ltd. v. Commissioner of Income-tax, Dacca P L D 1960 S C 371 ref. (b) Income-tax Act (XI of 1921)- -- S. 66(2) - Reference - Purely a question of fact cannot be dealt with in reference proceedings-before High Court. (c) Income-tax Act (XI of 1922)- -- S. 66(2)-Question of law-Whether Tribunal on given facts and in circumstances could rectify mistake, held, was a question of law. (d) Income-tax Act (XI of 1922)--Ss. 35 & 66(2)-In ascertaining whether there is a mistake apparent from record, Income-tax Officer or for that matter Income-tax Appellate Tribunal, held would not confine itself to order of assessment alone All proceedings which constitute evidence in which assessment order was passed had to be regarded as record for purpose of S. 35 of Income-tax Act 1922-Income-tax Officer and for that matter Income-tax Tribunal was not prohibited from looking at evidence to ascertain whether a mistake had been committed. Arvind N. Mafatlal v. Income-tax Officer, North Satara (1957) 32 1 T R 350 ref. (e) Income-tax Act (XI of 1922)- - Ss 233, 35(2) & 66(2)-Assessment-Income-tax Officer taking into consideration expenses on account of Railway Freight but adding back same amount in income of assessee-Mistake apparent on face of order of Income-tax Officer - Such mistake, held, could be legitimately rectified more so when Income-tax Officer admitting that he committed mistake inadvertently. (f) Income-tax Act (XI of 1922)- --S. 35(2) & 66(2)-Power to rectify mistake-Powers of Income-tax Tribunal co-extensive with powers of Income-tax Officer in view of provisions of S. 35(2)-Tribunal, held, was competent to rectify mistake. JUDGMENT NAIMUDDIN, J.-This is an application under section 66(2) of the Income-tax Act, 1922, filed by the Commissioner of Income-tax (East Zone) Karachi in the following circumstances: 2. The Income-tax Officer (East Zone), Karachi, assessed the respondent under section 23(3) of the…

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