Law: Income Tax Ordinance, 1979

Section: 156

(a) Income-tax Ordinance (XXXI of 1979)----S. 156--Scope and application of 5.156--Rectification of mistake-�Apparent from record--Meaning--Merely because assessment was made subject to rectification would not make it provisional assessment or subject to rectification under 5.156, until and unless a case of rectification is made out within the purview of provisions contained in S.156 itself. Section 156 of the Income-tax Ordinance, 1979 provides for rectification of any mistake apparent from the record. Apparent from the record means a mistake, which is apparent from the record of the assessment of an assessee himself and not from the record of any other assessee. No other material except the record of assessee concerned is to be seen for the purpose of determining whether a mistake apparent from the record is there or not. The provisions of section 156 of the Income-tax Ordinance are in pari materia with the provisions of section 35(1) of the repealed Act. Section 156 is attracted when there is a mistake apparent from the record of an individual assessment. If that mistake becomes apparent, not from the record of the individual assessment, but from the record of the assessment of the firm, which for the purpose of income-tax is another entity, the I.T.O. cannot resort to said section. In the appeals under consideration, a note has been appended that the share income is accepted subject to rectification and in like circumstances. The fact, that a note was added that action under section 156 would be taken after the firms assessment, could not make a final assessment a provisional one. A mistake, which becomes apparent from record of a firm is not a mistake apparent from the record so far as the assessment of the partner is concerned. The fact that the assessments were framed subject to rectification is wholly irrelevant. The assessments are to be framed either under section 62 or 63 of the Income-tax Ordinance. Thus, it is abundantly clear that merely because assessments were made subject to rectification, would not make them provisional assessment or subject to rectification under section 156 of the Income-tax Ordinance, 1979 until and unless a case of…

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