Law: Income Tax Ordinance, 1979

Section: 66A

Income-tax Ordinance (XXXI of 1979)--S. 66-A--Question of law--Powers of Inspecting Assistant Commissioner to revise Income-tax Officer's Order--Conditions--Word "erroneous"--Meaning--Covers both errors of law and of fact-¬Administrative approval of an assessment does not make the assessment as that of the Inspecting Assistant Commissioner--Such an assessment for all purposes of the Ordinance remains an assessment of the concerned Income-tax Officer. Administrative approval of an assessment does not make the assessment as that of the Inspecting Assistant Commissioner. Such an assessment for all purposes of the Ordinance remains an assessment of the concerned Income-tax Officer. The re-opening of assessment at the level of Inspecting Assistant Commissioner under section 66-A of the Income-tax Ordinance, 1979, is, however, subject to the condition that the assessment made by the Income-tax Officer is erroneous in so far as it is prejudicial to the interests of revenue. The word "erroneous" has not been defined anywhere in the Ordinance. Its dictionary meaning, however, means mistaken, incorrect; in the legal sense. The word "erroneous" means involving error; deviating from the law. According to this definition of the word "erroneous", an assessment can be re-opened by the Inspecting Assistant Commissioner if it deviates from law. In the present case assessment relating to the charge year 1978-79 was ordered to be re-opened by the Inspecting Assistant Commissioner on the ground that declared turnover as well as gross profit rate was too low to be accepted when compared t,) the previous history of this case and parallel cases. This admitted fact on record leaves in no manner of hesitation to conclude that assessment did not deviate from law. On account of this fact assessment could not be re-opened under section 66-A of the Ordinance. 1984 P T D 137 and Black's Law Dictionary, p.486 ref. Per Muhammad Azam Khan, Judicial Member (not agreeing with Sikandar Hayat, Accountant Member)-- The term "erroneous" is not defined in the Income-tax Ordinance, 1979. It is defined in dictionary as involving error; deviating from the law. A simple error, according to this…

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